Translating Tax Policy into Law

Dominic de Cogan is Professor in Tax and Public Law at the University of Cambridge, UK.Alexis Brassey is Visiting Fellow at the Centre for Tax Law at the University of Cambridge, UK.May Hen is Research Fellow at GeNA Lab - School of Communication, Simon Fraser University, Canada.

• 1. Translating Tax Policy into Law, Dominic de Cogan (University of Cambridge, UK), Alexis Brassey (University of Cambridge, UK) and May Hen (Simon Fraser University, Canada) Part 1: Framing Tax Policy 2. The Legal, Economic and Institutional Challenges of Implementing Planned Tax Reforms, Ziyi Wang (Cornell University, USA)3. The Case for a UK Fiscal Policy Committee: Restoring Trust, Discipline and Legitimacy, Alexis Brassey (University of Cambridge, UK)4. Legal Expertise in Tax Policy: Can We Build a Just Tax System Without Ethics?, Jo Badisco (Hasselt University, Belgium)5. Legal Perspectives on the Development and Enactment of Tax Policy: A Personal View from Great George Street, Westminster, Victor Baker (HMRC, UK)6. The Politics of Impermanence, Victoria J Haneman (University of Georgia, USA)Part 2: Lawmaking Beyond Legislators 7. Delegated Taxation in an Age of Democratic Decline, Rory Gillis (University of Western Ontario, Canada)8. Tax Policy in the US Administrative State, Blaine G. Saito (Ohio State University, USA)9. Indirect Legal Intervention in Tax Policy Formulation: Planning, Litigation, Lobbying, Henry Ordower (St Louis University, USA)10. Executive Lawmaking by Means of EU Direct Tax Directives, Florian Haase (Rödl & Partner; IU International University, Germany)11. Legislative Lacunae and Judicial Law Making – Can Policy Implementation be Delegated to the Courts? (How Australian Courts Find the Geographic Source of Income), Christina Allen and Rick Krever (Curtin University and UWA, Australia)12. Tax Policy Ex Machina and the Use of AI in Tax Administration, Vasiliki Koukoulioti (QMUL, UK)Part 3: Evaluating Existing Processes 13. The Contest of ‘Principle, Policy …. and Pragmatism” in Legislative Drafting: A Faultline in the New Zealand Generic Tax Policy Process?, Shelley Griffiths (Otago University, New Zealand)14. The Fragility of Fundamental Tax Reform: Lessons for Legislators After 40 Years, Richard Kaplan (University of Illinois, USA)15. Does QMV Spell Trouble?, Jeroen Lammers (Copenhagen Business School, Denmark)16. Legal Perspectives on the Enactment and Interpretation of General Anti-Avoidance Tax Laws: Statutory Interpretation on the Road Less Travelled By, Craig Elliffe (University of Auckland, New Zealand)17. The Timing of Tax Legislation: Controlling Unpleasant Surprises, Edgar Drozdowski (Adam Mickiewicz University, Poland) and Dominic de Cogan (University of Cambridge, UK)