Tax Law in Times of Crisis and Recovery

Table of Contents
Contributors
1. Introduction
	I. Overview
	II. Literature Review
	III. Revenues and the Tax State
	IV. Revenues and Institution Building above the State
	V. Environment and Regulation
	VI. Justice, Distribution and Society
	VII. Concluding Comments
PART I: REVENUES AND THE TAX STATE
	2. Schumpeter's Crisis of the Tax State, Globalisation and Redistribution
		Abstract
		I. Introduction
		II. Schumpeter's Tax State
		III. Crises and the Tax State
		IV. Globalisation and the Tax State
		V. The Tax State: Effectiveness and Redistribution
		VI. Conclusion
	3. Lessons of Three World Wars
		Abstract
		I. Introduction
		II. The Napoleonic Wars 1793–1815
		III. World War I 1914–18
		IV. World War II 1939–45
		V. Lessons Learnt
		VI. Applying These Lessons to the Present UK Tax Environment
		VII. A Last Word
	4. Taxes During Wars and Crises
		Abstract
		I. Introduction
		II. Wartime Tax: Excess Profits Tax
		III. The Broad Contours of the Tax During World War I
		IV. Specifics of the Design and Implementation During the World Wars
		V. Excess Profits Tax vs Financial Transactions Tax
		VI. The Future of Taxation: Learning from Experience
	5. Earmarking of Taxes for Disruption and Recovery
		Abstract
		I. Introduction
		II. Earmarked Taxes Compared to Other Tax Policy Options
		III. Enquiry into Theoretical Justifications for Earmarking
		IV. Reviewing the Merits and Demerits of Using Earmarked Taxes in Periods of Disruption
		V. Designing an Earmarked Tax: Drawing from Past Insights and Reflecting on Pandemic-Triggered Responses
		VI. Conclusion
	6. Counting Doubloons. A Critical Assessment of how Caribbean British Overseas Territories are Funding the COVID-19 Response
		Abstract
		I. Introduction
		II. Caribbean British Overseas Territories as a Group of its Own Right
		III. Public Finances in Caribbean British Overseas Territories
		IV. Caribbean BOT'S Policy Response to the COVID-19 Pandemic
		V. Lessons Learned from the Caribbean BOTs' Financial Response to COVID-19
		VI. Conclusion
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-19 and the Russian Attack Trigger Further Union?
		Abstract
		I. Introduction
		II. The Finance Elements of a (Federal) State
		III. Finance, Budget and Taxation in the Birth and Evolution of the European Communities (1951–2007)
		IV. How the Great Recession Fostered EU Powers in Finance and Taxation
		V. Will a New Crisis Trigger Further Union: COVID-19 and the Russian Attack on Ukraine
		VI. The EU as a Financial State: Current Proposals and Final Remarks
	8. Revising the Justification for an EU Tax in a Post-crisis Context
		Abstract
		I. Introduction
		II. A Brief Overview of the Justifications for Taxation
		III. Taxation and Public Finance in the EU
		IV. The Many 'Sources of Funding' and the Relevance of Taxes
		V. Conclusion: A Case for an EU Tax?
	9. Fiscal Evolution and the Syndemic
		Abstract
		I. Setting the Stage of the Evolutionary Analysis
		II. Biopower and Biopolitics as Overarching Causes of Tax Convergence
		III. The State of Exception and COVID-19 Nationalisms
		IV. Biopolitics as a Possible Explanation of the EU Fiscal Evolution
	10. The COVID-19 Crisis as a Momentum for the Creation of a European Tax System?
		Abstract
		I. Introduction
		II. The Current Financing System of the EU Budget and the Past Tax Proposals as EU Own Resources
		III. The 'Potential' Role of Taxation in Financing the Union's Response to the Crisis
		IV. Planned New EU Own Resources
		V. Unanimity under the Treaties on Own Resources and Tax Legislation: A 'Double Obstacle' to Introducing Own Resources Having a Fiscal Nature?
		VI. Conclusions
	11. A Case for VAT Treaties: International Tax Cooperation for Sustainable Recovery
		Abstract
		I. Introduction
		II. VAT Challenges in the Digital Economy
		III. VAT Treaties
		IV. Distributional Consequences
		V. Conclusion
	12. In Good Times and in Bad: Global Tax Governance During Economic Downturns
		Abstract
		I. Introduction
		II. The 2007–08 Crisis
		III. The 2020 Crisis
		IV. What Matters in Times of Crisis?
		V. Conclusions
PART III: ENVIRONMENT AND REGULATION
	13. A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis
		Abstract
		I. Introduction
		II. A Common Approach as the Proper Tool to Boost a Green Recovery from the COVID-19 Pandemic in the EU
		III. How Could the Proposed EU CO2 Tax Fit Into the Framework of Existing EGD'S Initiatives?
		IV. The Effects of the COVID-19 Pandemic on Environmental Tax Design
		V. Conclusions
	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
		Abstract
		I. Introduction
		II. The Pillars of the EU's Financing System Until 2021
		III. Environment-Related Own Resources in the EU's COVID-19 Recovery Strategy
		IV. Assessment of the Plastic Waste-Based Contribution's Legal Design in Light of the Objectives Pursued
		V. Proposal for a (Re-)design of Green New Own Resources as Tax-Based Contributions
		VI. Challenges and Obstacles to a (Re-)design of Green New Own Resources as Tax-Based Contributions
		VII. Conclusion and Implications for Future Research
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
		Abstract
		I. Introduction
		II. Intergenerational Inequality, the Numbers
		III. Tax Law and Policy
		IV. A Long-term Approach
		V. Conclusions
	16. Flexible Work within Employment Relationships: A Conceptual Scheme for Fiscal Policies
		Abstract
		I. Introduction
		II. The Rise of Flexible Work in the Workplace
		III. Canada's Pandemic Fiscal Response: Inadvertent Success
		IV. Redistribution via the Workplace
		V. Conclusion
	17. How to Award Financial Aid Amidst a Pandemic through the Lens of a Tax Scholar
		Abstract
		I. Introduction and Research Approach
		II. The Importance of Acknowledging Differing Phases of a Pandemic, Epidemic, or Crisis
		III. Public Finance Considerations When Awarding Financial Aid in Connection with a Pandemic, Epidemic or Crisis
		IV. Principles that have been, Directly or Indirectly, Integrated in the Design of Financial Aid Measures in Connection to the COVID-19 Pandemic
		V. Concluding Summary and Policy Recommendations
	18. Law and Beyond: Legislation in Times of Pandemic and the Rule of Law
		Abstract
		I. Introduction
		II. Fuller's Inner Morality of Law
		III. The Rule of Law (Formal Concept)
		IV. Anti-COVID Legal Shield in Poland (An Overview)
		V. The Rule of (Bad) Law?
		VI. Conclusion: Fuller's Thought Experiment Revisited
Index