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Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509935002
Category : Law
Languages : en
Pages : 272
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Book Description
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509935002
Category : Law
Languages : en
Pages : 272
Get Book Here
Book Description
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Author: Tsilly Dagan
Publisher: Cambridge University Press
ISBN: 1107112109
Category : Business & Economics
Languages : en
Pages : 263
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Book Description
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Author: Liam B. Murphy
Publisher:
ISBN: 0195176561
Category : Business & Economics
Languages : en
Pages : 239
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Book Description
In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with vigorous debates about tax policy going on in national politics and public policy circles, in economics and law. The Myth of Ownership bridges this gap, offering the first book to explore tax policy from the standpoint of contemporary moral and political philosophy. Book jacket.
Author: Alex Cobham
Publisher: SAGE Publications Limited
ISBN: 1529668603
Category : Business & Economics
Languages : en
Pages : 102
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Book Description
This book lays out what we know about the scale, history and impacts of tax abuse. From profit-shifting by multinational corporations to the exploitation of offshore tax havens. It sheds light on the people and organisations that enable tax abuse, and the stark social inequalities it creates. Crucially, it also explores what we can do about it. What are the practical realities of challenging the threats of tax injustice and of holding abusers accountable? What are the policies and institutional shifts we need to see and fight for? It is estimated that cross-border tax abuse accounts for around half a trillion dollars of lost revenue around the world each year. This is important. Alex Cobham shows us that tax is more than just business regulation or economic policy. It is a powerful tool for creating a fair and just society. It is our social superpower. Alex Cobham is an economist and chief executive of Tax Justice Network. The ‘What Do We Know and What Should We Do About...?′ series offers readers short, up-to-date overviews of key issues often misrepresented, simplified or misunderstood in modern society and the media. Each book is written by a leading social scientist with an established reputation in the relevant subject area. "Short, sharp and compelling." - Alex Preston, The Observer "If you want to learn a lot about what matters most, in as short a time as possible, this is the series for you." - Danny Dorling, Halford Mackinder Professor of Geography, University of Oxford
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 96
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Book Description
Author: Jeremy Leaman
Publisher: Berghahn Books
ISBN: 0857458825
Category : Business & Economics
Languages : en
Pages : 360
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Book Description
Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public “bads” with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Author: Herbert R. Reginbogin
Publisher: Rowman & Littlefield
ISBN: 1793610290
Category : History
Languages : en
Pages : 251
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Book Description
This collection examines the theory, practice, and application of state neutrality in international relations. With a focus on its modern-day applications, the studies in this volume analyze the global implications of permanent neutrality for Taiwan, Russia, Ukraine, the European Union, and the United States. Exploring permanent neutrality’s role as a realist security model capable of rivaling collective security, the authors argue that permanent neutrality has the potential to decrease major security dilemmas on the global stage.
Author: Mitja Sardoč
Publisher: Palgrave Macmillan
ISBN: 9783030421205
Category : Political Science
Languages : en
Pages : 1174
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Book Description
The Palgrave Handbook of Toleration aims to provide a comprehensive presentation of toleration as the foundational idea associated with engagement with diversity. This handbook is intended to provide an authoritative exposition of contemporary accounts of toleration, the central justifications used to advance it, a presentation of the different concepts most commonly associated with it (e.g. respect, recognition) as well as the discussion of the many problems dominating the controversies on toleration at both the theoretical or practical level. The Palgrave Handbook of Toleration is aimed as a resource for a global scholarly audience looking for either a detailed presentation of major accounts of toleration, the most important conceptual issues associated with toleration and the many problems dividing either scholars, policy-makers or practitioners.
Author: Nevia Čičin-Šain
Publisher: Linde Verlag GmbH
ISBN: 3709412587
Category : Law
Languages : en
Pages : 541
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Book Description
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509935010
Category : Law
Languages : en
Pages : 440
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Book Description
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
