Download This PaperPublic Law and Political Values in Tax Law
Leopoldo Parada (ed),A research agenda for tax law (Cheltenham, Elgar, 2022)
14 Pages Posted: 11 Apr 2022
Date Written: March 6, 2022
Abstract
This chapter examines the relevance of public law scholarship to taxation, with a particular focus on the resolution of disputes relating to constitutional and administrative law, the contribution of tax law to the creation and survival of states, and the relevance of political values to tax interpretation.
Keywords: tax law, constitutional law, administrative law, state building, public finance, statutory interpretation, political values
Suggested Citation: Suggested Citation
de Cogan, Dominic, Public Law and Political Values in Tax Law (March 6, 2022). Leopoldo Parada (ed),A research agenda for tax law (Cheltenham, Elgar, 2022), Available at SSRN: https://ssrn.com/abstract=4050894 or http://dx.doi.org/10.2139/ssrn.4050894
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.