Tax Law in Times of Crisis and Recovery

Dominic de Cogan is University Associate Professor in Tax Law and Assistant Director of the Centre for Tax Law, University of Cambridge, UK.Alexis Brassey is Affiliated Lecturer at the Faculty of Law and Visiting Fellow at the Centre for Tax Law, University of Cambridge, UK.Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law, University of Cambridge, UK.

• 1. Introduction Dominic de Cogan (University of Cambridge, UK) and Alexis Brassey (University of Cambridge, UK)Part I: Revenues and the Tax State2. Schumpeter’s Crisis of the Tax State, Globalisation and RedistributionBastiaan Van Ganzen (Leiden University, the Netherlands) and Henk Vording (Leiden University, the Netherlands)3. Lessons Of Three World WarsRichard Walters (Queen Mary University of London, UK)4. Taxes During Wars and CrisisSuranjali Tandon (National Institute of Public Finance and Policy, India)5. Earmarking of Taxes for Disruption and RecoveryAshrita Prasad Kotha (Vienna University of Economics and Business, Austria)6. Counting Doubloons. A Critical Assessment of How Caribbean British Overseas Territories Are Funding the COVID-19 ResponseLaura Panadès-Estruch (Cayman Islands Law School)Part II: Revenues and Institution Building Above the State7. The Role of Crisis in State-Building the European Union through Finance and Taxation: Will COVID and the Russian Attack Trigger Further Union?Pablo A Hernández González-Barreda (Universidad Pontificia Comillas, Spain)8. Revising the Justification for an EU Tax in a Post-crisis ContextKaterina Pantazatou (University of Luxembourg)9. Fiscal Evolution and the SyndemicCarlo Garbarino (Bocconi University, Italy)10. The COVID-19 Crisis as a Momentum for the Creation of a European Tax System?Francesco Emanuele Grisostolo (University of Udine, Italy) and Luisa Scarcella (University of Antwerp, Belgium)11. A Case for VAT Treaties: International Tax Cooperation for Sustainable RecoveryYige Zu (Durham University, UK)12. In Good Times and in Bad: Global Tax Governance During Economic DownturnsNatalia Pushkareva (International Lawyers Project, UK)Part III: Environment and Regulation13. A Case for Environmental Taxation as a Response to the COVID-19 Economic CrisisErika Scuderi (Vienna University of Economics and Business, Austria), Amedeo Rizzo (Bocconi University, Italy) and Artemis Loucaidou (University of Oxford, UK)14. The Future of the EU’s Financing in Times of Disruption and Recovery: Normative and Technical Issues of Greening the EU’s Own Resources SystemStefanie Geringer (University of Vienna, Austria)Part IV: Justice, Distribution and Society15. The Implications of Intergenerational Issues on Tax Policy in a Post-COVID World. An Examination of Age Discrimination.Alexis Brassey (University of Cambridge, UK)16. Flexible Work Within Employment Relationships: A Conceptual Scheme for Fiscal PoliciesWei Cui (University of British Columbia, Canada)17. How to Award Financial Aid Amidst a Pandemic Through the Lens of a Tax ScholarYvette Lind (Copenhagen Business School, Denmark)18. Law and Beyond: Legislation in Times of Pandemic and the Rule of LawHanna Filipczyk (University of Bialystok, Poland)

The book poses a range of important questions relevant to tax scholars and policymakers. Both its general topic and the interaction of the contributions enabled by its pertinent structure succeed in producing a book whose impact spans beyond a specific time frame and region and provides an original analytical lens through which to view tax phenomena of the past, the present and the future.