LEADER 04065nam 22006971 450 001 9910461672003321 005 20211005223315.0 010 $a1-84731-871-1 010 $a1-4742-0074-5 010 $a1-280-37811-5 010 $a9786613556028 010 $a1-84731-851-7 024 7 $a10.5040/9781474200745 035 $a(CKB)2670000000174317 035 $a(EBL)888725 035 $a(OCoLC)792684581 035 $a(SSID)ssj0000639856 035 $a(PQKBManifestationID)12207489 035 $a(PQKBTitleCode)TC0000639856 035 $a(PQKBWorkID)10611441 035 $a(PQKB)10666210 035 $a(MiAaPQ)EBC1773012 035 $a(OCoLC)794490749 035 $a(UkLoBP)bpp09258136 035 $a(MiAaPQ)EBC888725 035 $a(MiAaPQ)EBC6164393 035 $a(Au-PeEL)EBL888725 035 $a(EXLCZ)992670000000174317 100 $a20150227d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe political economy of corporation tax $etheory, values and law reform /$fJohn Snape 205 $a1st ed. 210 1$aOxford ;$aPortland, Oregon :$cHart Publishing,$d2011. 215 $a1 online resource (291 p.) 300 $aDescription based upon print version of record. 311 $a1-84946-028-0 320 $aIncludes bibliographical references (pages [225]-254) and index. 327 $aA theory of corporate tax reform -- The reformers -- The process of reform -- The evolving corporation tax base. 330 $a"Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political theory and political economy, the potential of these perspectives to illuminate the corporation tax debate has remained unexplored. In this important work, John Snape seeks to reconcile these disparate strands of scholarship and to contribute to a new way of understanding and conceptualising the reform of the law relating to corporate taxation. Drawing on important developments in public law scholarship, the study combines elements of political theory and political economy. It advances a new interpretation of corporation tax law as an instrument of rule, through the maximisation of a nation's economic potential. Snape shows how corporate taxation belongs at the centre of any discussion of economic globalisation, not only because of the potential of national tax systems to influence inward investment decisions but also because of the potential of those decisions to shape the public interest that those tax systems might embody. Following public law and politics models, the book looks afresh at the impact of Britain's political institutions, of the processes of its representative government and of the theory that moulds and orders the values that the corporation tax code contains. This is a timely exploration of cutting-edge issues of public policy."--Provided by publisher. 606 $aCorporations$xTaxation$xLaw and legislation$xPolitical aspects$zGreat Britain 606 $aCorporations$xTaxation$xLaw and legislation$xEconomic aspects$zGreat Britain 606 $aTaxation$xLaw and legislation$xPolitical aspects$zGreat Britain 606 $aTaxation$xLaw and legislation$xEconomic aspects$zGreat Britain 608 $aElectronic books. 615 0$aCorporations$xTaxation$xLaw and legislation$xPolitical aspects 615 0$aCorporations$xTaxation$xLaw and legislation$xEconomic aspects 615 0$aTaxation$xLaw and legislation$xPolitical aspects 615 0$aTaxation$xLaw and legislation$xEconomic aspects 676 $a343.067 700 $aSnape$b John$01055222 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910461672003321 996 $aThe political economy of corporation tax$92488478 997 $aUNINA