“This is an important and interesting book showing yet again that tax law provides the material for major research...Clearly Dr Snape wishes us, his readers and his students, to look at the tax law in a fresh way. In this he succeeds. There is scarcely a page without a provocative thought.” – John Tiley,
The Cambridge Law Journal, Volume 72, Issue 03
“The volume is also instructive in the best sense, and for its relatively short length, relates a great deal of unfamiliar information on familiar topics. Yet it is also readable, and indeed becomes more so as the pages progress. Perhaps most importantly, and at the risk of repetition, the underlying aim of placing established interpretations of taxation into more of a critical context is an important one. At the least, it should help to move the debate forward, and it may even allow the undoubtedly valuable insights of "economistic" and other traditions to be translated more effectively into reality.” – Dominic de Cogan,
British Tax Review, No.5
“This is a dense book, full of historical details, painstaking explanations of the subtle differences in theory, and reference to so many organizations, pieces of legislation, and technical terms that a 'Table of Abbreviations' is included (and welcome!) at the outset.
...a worthwhile and meaningful contribution to the literature. Snape's willingness to embrace the 'messiness' of the details instead of attempting to draw simple conclusions from complex phenomenon is a refreshing departure from more technical writing on the subject of taxation.” – George R. Crowley,
Law and Politics Book Review, Volume 23, No. 1