Tax Law and Fiscal Policy

This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful b...

‘A fascinating and important collection on an issue of increasing urgency. This superb book should be of keen interest to policymakers and academics alike.’ – Cass R. Sunstein, Harvard Law School, US

In the last 20 years, a critically important argument has dominated international tax scholarship: whether an international tax regime exists and if countries are constrained by it within their own tax legislation. This debate has had ma...

‘This is an excellent collection that provides a good introduction to some of the key economic issues in tax policy.’ – Daniel N. Shaviro, New York University, US Taxation has long been the subject of study by both lawyers and economist...