Saturday, October 8, 2022
Stewart: Tax And Government In The 21st Century
Miranda Stewart (Melbourne), Tax and Government in the 21st Century (Miranda Stewart (Melbourne) ed., Cambridge University Press 2022):
With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.
Miranda Stewart's outstanding book is unique in providing a broad overview of taxation in the 21st century, with an emphasis on how tax shapes the relationship between a democratic state and its citizens. It should be read not just by tax specialists but by anyone who is interested in the crucial challenges globalization poses to maintaining sovereignty, democracy and the social insurance safety net.
Reuven S. Avi-Yonah — Irwin I. Cohn Professor of Law, University of Michigan
Tax will always be with us, even as dizzying change envelops the world economy. Miranda Stewart provides an accessible and lively guide that is both a terrific introduction and a sophisticated, up-to-the-minute picture of the challenges that all tax systems will have to confront.
Joel Slemrod — David Bradford Distinguished University Professor of Economics, Paul W. McCracken Collegiate Professor of Business Economics, University of Michigan
"Tax and Government" is a treatise I’ll keep on my desk. Stewart has paired a thorough description of tax fundamentals with an analysis of some of the this era’s most interesting and pressing issues in tax system design.
Kim Brooks — Dean, Faculty of Management, Kenneth C. Rowe Management Building, Dalhousie University
Miranda Stewart delivers a thoughtful analysis of the challenges facing states who are used to stable finance in a changing world and produces a unique optimistic perspective of the 21st century struggles of such states, tying their chances of continuing success with a new, fairer, and more equitable social contract.
Yariv Brauner — Hugh Culverhouse Eminent Scholar Chair in Taxation and Professor of Law, Levin College of Law, University of Florida
Sweeping in its scope, Stewart’s book provides a broad introduction to the history, sociology, economics, politics, and law of taxation. It will be a valuable resource for anyone interested in developments in tax policy, and especially useful for university courses in tax policy and public finance.
David G. Duff — Professor and Director Tax LLM Program, Peter A. Allard School of Law, The University of British Columbia
In "Tax and Government," Miranda Stewart provides an outstanding, lucid, comprehensive, and fair-minded overview of where tax systems around the world stand in our present troubled times, how they got there, and what main issues they face in the near future.
Daniel N. Shaviro - Wayne Perry Professor of Taxation, New York University