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    Political Economy of Corporation Tax: Theory, Values and Law Reform (Hardback) By (author) John Snape

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    DescriptionExcellent 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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  • Full bibliographic data for Political Economy of Corporation Tax

    Title
    Political Economy of Corporation Tax
    Subtitle
    Theory, Values and Law Reform
    Authors and contributors
    By (author) John Snape
    Physical properties
    Format: Hardback
    Number of pages: 290
    Width: 164 mm
    Height: 242 mm
    Thickness: 28 mm
    Weight: 581 g
    Language
    English
    ISBN
    ISBN 13: 9781849460286
    ISBN 10: 1849460280
    Classifications

    B&T Book Type: NF
    BIC E4L: LAW
    Nielsen BookScan Product Class 3: S5.4
    B&T Merchandise Category: TXT
    B&T Modifier: Geographic Designator: 04
    B&T Modifier: Region of Publication: 03
    B&T Modifier: Subject Development: 10
    Ingram Subject Code: LE
    Libri: I-LE
    BIC subject category V2: LNU
    B&T General Subject: 180
    B&T Modifier: Subject Development: 04
    B&T Modifier: Academic Level: 02
    Warengruppen-Systematik des deutschen Buchhandels: 17780
    BISAC V2.8: POL024000, LAW086000, BUS017000, LAW009000, LAW068000
    DC22: 343.067
    DC23: 343.067
    LC subject heading: , , ,
    LC classification: KD5509 .S64 2011
    LC subject heading: , ,
    Thema V1.0: LNU
    Edition statement
    New.
    Publisher
    Bloomsbury Publishing PLC
    Imprint name
    Hart Publishing
    Publication date
    09 December 2011
    Publication City/Country
    Oxford
    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