Author(s): Dominic de Cogan
Publisher: Hart / Bloomsbury
Year: 2020
Foreword
Acknowledgements
Table of Contents
Table of Abbreviations
Table of Cases
Table of Legislation
1. Tax Law, State-building and the Constitution
I. Introduction
II. Tax as Public Law
III. State Building
IV. The UK Constitution
V. Normative Perspectives
VI. The Approach in this Book
VII. Conclusion
2. Tax Devolution
I. Devolution in the UK Constitution
II. Tax Devolution
III. Tax in the Constitution
IV. Interim Conclusions
3. Reform and Scrutiny of Tax Policymaking
I. Constitutional Debates
II. Tax Debates
III. Improving Reform and Scrutiny
IV. Tax in the Constitution
V. Interim Conclusions
4. Taxpayer Protection
I. Constitutional Debates
II. Protection of Taxpayers
III. Tax in the Constitution
IV. Interim Conclusions
5. Europe and Beyond
I. International Law in the UK Constitution
II. International Tax
III. Brexit
IV. Tax in the Constitution
V. Interim Conclusions
6. Constitutional Disruption
I. Tax and Development
II. Taxpayer Consent
III. Institution Building
IV. Calm at Westminster
V. The Flexible Constitution
VI. Constitutional Disruption
VII. Best Hidden
VIII. A Distinctive Window
IX. Concluding Comments
Bibliography
Index
