Free Ebook The Glorification of Plunder: States, Power and Tax Policy
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The Glorification of Plunder: States, Power and Tax Policy
Free Ebook The Glorification of Plunder: States, Power and Tax Policy
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Product details
Paperback: 238 pages
Publisher: Spiramus Press (October 15, 2017)
Language: English
ISBN-10: 1910151440
ISBN-13: 978-1910151440
Product Dimensions:
6.2 x 0.6 x 9.2 inches
Shipping Weight: 12.6 ounces (View shipping rates and policies)
Average Customer Review:
5.0 out of 5 stars
1 customer review
Amazon Best Sellers Rank:
#6,107,513 in Books (See Top 100 in Books)
A NEW PUBLICATION FROM MALCOLM JAMES REVIEWING THE FORMULATION OF TAX POLICYAn appreciation by Elizabeth Robson Taylor of Richmond Green Chambers and Phillip Taylor MBE, Head of Chambersand Reviews Editor, “The Barristerâ€Spiramus Press have done it again! Another first-class new title from their financial/legal stable of books written by Malcolm James from Cardiff Metropolitan University. He has produced some excellent work for Spiramus who specialise in high quality financial and legal publications, explaining complex matters.In “The Glorification of Plunderâ€, the author describes the processes through which tax law is formulated, involving more than the formal legislative and judicial processes which result in statute and the case law authorities.The creation and development of what we knew as “Revenue Lawâ€, but which is now more readily known as “Tax Lawâ€, is an expression of tax policy created by the government of the day at each and every budget, described by James as “subjective and a heterogeneous product of states, cultures and politicsâ€.Regarding taxation as a “branch of black letter law†or orthodox economics “does ignore, or even deny this subjectivity†according to James. His book, originally a thesis, explores “the complex dynamics of the debates which inform tax policyâ€, (they are in the newspapers all the time), and the “interaction between tax and power†and how “power relations between various groups in society†(and between individuals and the state) are manifested through our tax system. This abstract helps to explain to us why the rules, procedures and practices are all formulated to suit the interests of the most powerful groups in society.Of course, taxation is a powerful lens through which one can analyze the relationships between the state and its individual members. The reason is because history shows us that there is what can be described as a “longstanding power relationship†between rulers and their subjects, which is “articulated†through the various tax regimes we have.James posits that “tax can therefore be seen as a technology which mediates such tensions and relationshipsâ€. He concludes with an examination of the way in which choices are made and conflicts are resolved which can give us valuable insights into “societal power relationshipâ€. We are very glad that Carl Upsall was persistent in moving forward with Malcolm’s thesis for publication. Thank you.The book was published on 21st July 2017.
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