Tax Law, State-Building and the Constitution

Dominic de Cogan is Senior Lecturer in Tax Law and Fellow of Christ's College, at the University of Cambridge.

• 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 ConstitutionII. 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 TaxpayersIII. Tax in the Constitution IV. Interim Conclusions 5. Europe and Beyond I. International Law in the UK Constitution II. International Tax III. BrexitIV. Tax in the Constitution V. Interim Conclusions 6. Constitutional Disruption I. Tax and DevelopmentII. Taxpayer Consent III. Institution Building IV. Calm at Westminster V. The Flexible ConstitutionVI. Constitutional Disruption VII. Best Hidden VIII. A Distinctive Window IX. Concluding Comments

This book is of enormous importance in making clear that tax law is public law, and in providing detailed coverage of major issues which illustrate this point. It would not go too far to say that it is ground-breaking in suggesting new paths for research and new ways of understanding both legal disciplines. It is extremely well written and easy to understand, and it should be accessible to both tax and public law audiences.