There is little doubt that tax authorities can provide significant relief when disasters occur, yet there is generally nothing approaching consensus on what kinds of tax measures are most effective. In most cases the public policy response remains an ad hoc mix of subsidies, insurance schemes, and tax relief, with the latter component least defined. This book, however e DEGREES' the first on this key topic of growing importance e DEGREES' bears witness to the potential for a global tax framework that can be seen as emerging in international law.