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

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

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By (author) John Snape

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  • Publisher: Hart Publishing
  • Format: Hardback | 290 pages
  • Dimensions: 164mm x 242mm x 28mm | 581g
  • Publication date: 9 December 2011
  • Publication City/Country: Oxford
  • ISBN 10: 1849460280
  • ISBN 13: 9781849460286
  • Edition statement: New.
  • Sales rank: 1,857,444

Product description

Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy.

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Author information

John Snape is an Associate Professor of Law at the University of Warwick.

Review quote

This is an important and interesting book showing yet again that tax law provides the material for major research...Clearly Dr Snape wishes us, his readers and his students, to look at the tax law in a fresh way. In this he succeeds. There is scarcely a page without a provocative thought. John Tiley The Cambridge Law Journal, Volume 72. Issue 03. November 2013 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 Cogan British Tax Review, No.5 , 2012 This 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. Crowley Law and Politics Book Review, Volume 23, No. 1

Table of contents

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