Political Economy of Corporation Tax

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

• 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 Interpretation3. 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 Observations4. 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 LawIII. Complexity and Instability in the Corporation Tax Code IV. The Prioritisation of Political Values in the Corporation Tax Code V. Concluding Comments6. Conclusions I. Values and Theory Revisited II. Working Together III. The Virtuosity of Prudent Corporate Tax Reform IV. Corporation Tax as Political Jurisprudence

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.