Produktbild: The Political Economy of Corporation Tax

The Political Economy of Corporation Tax Theory, Values and Law Reform

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Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

09.12.2011

Verlag

Bloomsbury Academic

Seitenzahl

290

Maße (L/B/H)

24/16.1/2 cm

Gewicht

609 g

Sprache

Englisch

ISBN

978-1-84946-028-6

Beschreibung

Zitat

The volume is also instructive in the best sense, and for its relatively short length, relates a great deal of unfamiliar information on familiar topics. Yet it is also readable, and indeed becomes more so as the pages progress. Perhaps most importantly, and at the risk of repetition, the underlying aim of placing established interpretations of taxation into more of a critical context is an important one. At the least, it should help to move the debate forward, and it may even allow the undoubtedly valuable insights of economistic and other traditions to be translated more effectively into reality.Dominic de CoganBritish Tax ReviewNo.5 , 2012This is a dense book, full of historical details, painstaking explanations of the subtle differences in theory, and reference to so many organizations, pieces of legislation, and technical terms that a 'Table of Abbreviations' is included (and welcome!) at the outset. ...a worthwhile and meaningful contribution to the literature. Snape's willingness to embrace the 'messiness' of the details instead of attempting to draw simple conclusions from complex phenomenon is a refreshing departure from more technical writing on the subject of taxation.George R. CrowleyLaw and Politics Book ReviewVolume 23, No. 1

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

09.12.2011

Verlag

Bloomsbury Academic

Seitenzahl

290

Maße (L/B/H)

24/16.1/2 cm

Gewicht

609 g

Sprache

Englisch

ISBN

978-1-84946-028-6

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: The Political Economy of Corporation Tax
  • 1. Introduction
    I. The Senses of 'Political Economy'
    II. First Thoughts on Theory and Values
    III. Corporate Tax Law and its Reform
    2. A Theory of Corporate Tax Reform
    I. Tensions and Conventions in Corporate Taxation
    II. Technique and Prudence
    III. Corporation Tax Law as Public Law
    IV. The Outlines of the Interpretation
    3. The Reformers
    I. Institutions, Objectives, Functions
    II. Governance and Corporation Tax Reform
    III. The Corporate Sector and the Government
    IV. Parliament
    V. The Treasury and HM Revenue and Customs
    VI. Policy Networks
    VII. The Judiciary
    VIII. Some Interim Observations
    4. The Process of Reform
    I. Processes and Interactions
    II. The Political Dimension of Corporation Tax Reform
    III. The Public, or National, Interest in Corporate Tax Reform
    IV. Published Material on the Reform Process
    V. Initiating Reform Measures
    VI. Developing the Measures
    VII. Presentation of Reform Measures
    VIII. Delivery of the Measures
    IX. Some Connections
    5. The Evolving Corporation Tax Base
    I. Economics, Realism and Politics
    II. Further Implications of Corporation Tax as Public Law
    III. Complexity and Instability in the Corporation Tax Code
    IV. The Prioritisation of Political Values in the Corporation Tax Code
    V. Concluding Comments
    6. Conclusions
    I. Values and Theory Revisited
    II. Working Together
    III. The Virtuosity of Prudent Corporate Tax Reform
    IV. Corporation Tax as Political Jurisprudence