This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the...

As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law — and through lawyers, with their tendency to focus on rights, as opposed to what seems fiscally prudent, or, frankly, simply affordable — might seem risky. The risk may be that lawyers...

This paper was presented at the September 19, 2008 NYU Tax Law Review Symposium addressing Prof. Lily Batchelder's proposal to implement a comprehensive inheritance tax. This draft essay seeks to demonstrate that the comprehensive inheritance tax proposal involves a just tax. The idea of justice...

As sustainability embeds concepts of economic prosperity and growth, the idea of pursuing it through law - and through lawyers, with their tendency to focus on rights, as opposed to what seems fiscally prudent, or, frankly, simply affordable - might seem risky. The risk may be that lawyers will...

The case of Hockenjos v Secretary of State (2004) held that a father who was denied the childcare element of Jobseekers' Allowance (a benefit which now has been repealed) had been 'discriminated against'. The case was litigated by a fathers' rights activist, and has been hailed both as an...

"Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in...