Hardback
A Research Agenda for Tax Law
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
More Information
Critical Acclaim
Contributors
Contents
More Information
Elgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary.
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law’s interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures.
A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.
This Research Agenda considers the future direction of research in tax law, channeling creative thinking from leading tax scholars around the world who explore potential routes for further development in both traditional and more unconventional areas of tax law.
Showcasing visionary and provocative thoughts from leading international tax scholars, each chapter follows a clear methodological structure, setting each specific topic in context before identifying research gaps indicating potential avenues for future research. These developments are discussed in relation to tax law’s interaction with a myriad of cutting-edge topics such as environmental challenges, new technologies, racial and immigration issues. The expert authors astutely draw out the social implications of tax law in order to present a case for developing a more global and interconnected approach to contemporary research ventures.
A Research Agenda for Tax Law will provide guidance and inspiration for future researchers, doctoral students and scholars in the field of tax law and fiscal policy who wish to dive into some deeper, and perhaps unknown, waters of taxation.
Critical Acclaim
‘. . . the individual chapters in this collection are all excellent and are a first port of call for tax researchers looking for inspiration. The book also provides an incredibly helpful reference point for academics who receive queries from students unsure of what their postgraduate research should explore. The book is thoroughly recommended to tax researchers, experienced and newcomers alike. It comes as a breath of fresh air for the scholar stuck in the same old stuffy room of ideas. Blue-sky thinking, which this book champions, is to be cherished.’
– Stephen Daly, British Tax Review
‘Proving that tax profoundly influences all aspects of society, this volume includes reflections by the world’s leading academics on essential facets of taxation — from age-old questions about redistribution to cutting-edge questions about how tax can mitigate climate change. Touching on race, inequality, morality, technology, rights, and more, this book truly supplies a research agenda for tax law.’
– Ruth Mason, University of Virginia, US
‘This is an outstanding introduction to tax research by leading tax scholars around the world. It provides simple guidance and inspiration for researchers who want to explore in depth various contested areas of tax law. It should be read by anyone interested in taxation.’
– Reuven S. Avi-Yonah, University of Michigan, US
– Stephen Daly, British Tax Review
‘Proving that tax profoundly influences all aspects of society, this volume includes reflections by the world’s leading academics on essential facets of taxation — from age-old questions about redistribution to cutting-edge questions about how tax can mitigate climate change. Touching on race, inequality, morality, technology, rights, and more, this book truly supplies a research agenda for tax law.’
– Ruth Mason, University of Virginia, US
‘This is an outstanding introduction to tax research by leading tax scholars around the world. It provides simple guidance and inspiration for researchers who want to explore in depth various contested areas of tax law. It should be read by anyone interested in taxation.’
– Reuven S. Avi-Yonah, University of Michigan, US
Contributors
Contributors: Alice G. Abreu, Philip Baker, Giorgio Beretta, Dominic de Cogan, Svetislav Kostić, Aitor Navarro Ibarrola, Leopoldo Parada, Luisa Scarcella, Daniel Shaviro, Rita Szudoczky, Marta Villar Ezcurra
Contents
Contents:
Introduction: Why a Research Agenda in Tax Law? 1
Leopoldo Parada
1 Fundamental rights and tax law 15
Philip Baker
2 Public law and political values in tax law 29
Dominic de Cogan
3 Environmental challenges and tax law 47
Marta Villar Ezcurra
4 New technologies and tax law 65
Luisa Scarcella
5 Tax law, inequality, and redistribution: recent and
possible future developments 85
Daniel Shaviro
6 Racial issues in tax law: identification, redress,
and a new vision of horizontal equity 105
Alice G. Abreu
7 Taxation and immigration 127
Svetislav Kostić
8 An indirect tax law agenda 145
Giorgio Beretta
9 A European tax law agenda in direct taxation 163
Rita Szudoczky
10 An international tax law agenda 183
Aitor Navarro Ibarrola
11 Conclusions: The future of research in tax law 203
Leopoldo Parada
Index
Introduction: Why a Research Agenda in Tax Law? 1
Leopoldo Parada
1 Fundamental rights and tax law 15
Philip Baker
2 Public law and political values in tax law 29
Dominic de Cogan
3 Environmental challenges and tax law 47
Marta Villar Ezcurra
4 New technologies and tax law 65
Luisa Scarcella
5 Tax law, inequality, and redistribution: recent and
possible future developments 85
Daniel Shaviro
6 Racial issues in tax law: identification, redress,
and a new vision of horizontal equity 105
Alice G. Abreu
7 Taxation and immigration 127
Svetislav Kostić
8 An indirect tax law agenda 145
Giorgio Beretta
9 A European tax law agenda in direct taxation 163
Rita Szudoczky
10 An international tax law agenda 183
Aitor Navarro Ibarrola
11 Conclusions: The future of research in tax law 203
Leopoldo Parada
Index
