Tax Law and Fiscal Policy

‘A fascinating and important collection on an issue of increasing urgency. This superb book should be of keen interest to policymakers and academics alike.’ – Cass R. Sunstein, Harvard Law School, US

In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had ma...

‘This is an excellent collection that provides a good introduction to some of the key economic issues in tax policy.’ – Daniel N. Shaviro, New York University, US Taxation has long been the subject of study by both lawyers and economist...