Tax Law in Times of Crisis and Recovery

1. Introduction
Dominic de Cogan (University of Cambridge, UK) and Alexis Brassey (University of Cambridge, UK)

Part I: Revenues and the Tax State
2. Schumpeter's Crisis of the Tax State, Globalisation and Redistribution
Bastiaan Van Ganzen (Leiden University, the Netherlands) and Henk Vording (Leiden University, the Netherlands)

3. Lessons Of Three World Wars
Richard Walters (Queen Mary University of London, UK)

4. Taxes During Wars and Crisis
Suranjali Tandon (National Institute of Public Finance and Policy, India)

5. Earmarking of Taxes for Disruption and Recovery
Ashrita 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 Response
Laura Panades-Estruch (Cayman Islands Law School)

Part II: Revenues and Institution Building Above the State
7. 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 Hernandez Gonzalez-Barreda (Universidad Pontificia Comillas, Spain)

8. Revising the Justification for an EU Tax in a Post-crisis Context
Katerina Pantazatou (University of Luxembourg)

9. Fiscal Evolution and the Syndemic
Carlo 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 Recovery
Yige Zu (Durham University, UK)

12. In Good Times and in Bad: Global Tax Governance During Economic Downturns
Natalia Pushkareva (International Lawyers Project, UK)

Part III: Environment and Regulation
13. A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis
Erika 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 System
Stefanie Geringer (University of Vienna, Austria)

Part IV: Justice, Distribution and Society
15. 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 Policies
Wei Cui (University of British Columbia, Canada)

17. How to Award Financial Aid Amidst a Pandemic Through the Lens of a Tax Scholar
Yvette Lind (Copenhagen Business School, Denmark)

18. Law and Beyond: Legislation in Times of Pandemic and the Rule of Law
Hanna Filipczyk (University of Bialystok, Poland)

Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.

• Tributação , taxas e impostos
• Direito constitucional e administrativo
• Direito comparativo

COVID-19; pandemic; financial crisis; climate change; tax systems