Tax, Public Finance, and the Rule of Law

This book offers a key point of reference for reflective and thoughtful examinations of the rule of law in tax and related disciplines. It features a stellar cast of established and early-career researchers from a variety of jurisdictions who have entered into conversations about the nature of the rule of law; its relevance to questions about tax, welfare, distribution and public spending; and the challenges involved in applying legal standards in these fields. There is a particular focus on the interaction between the rule of law and the rapidly emerging world of cross-border tax avoidance, reforms influenced by the OECD’s Base Erosion and Profits Shifting project and the evolution of EU-level governance over direct as well as indirect taxes.The book is accessible to those new to taxation and public finance as well as to experts, and to lawyers and non-lawyers alike.