Global tax fairness / edited by Thomas Pogge and Krishen Mehta.

Format:

Book

Contributor:

Pogge, Thomas, 1953- editor.

Mehta, Krishen, editor.

Language:

English

Subjects (All):

Taxation--Social aspects.

Taxation.

Distributive justice.

Physical Description:

xvi, 366 pages : illustrations ; 24 cm

Edition:

First Edition.

Place of Publication:

Oxford : Oxford University Press, 2016.

Summary:

This book addresses fifteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political will and an informed and engaged civil society that can put pressure on governments and policy makers to act. Book jacket.

Contents:

1 Building Institutions for a Globalized World: Automatic Information Exchange / Itai Grinberg Grinberg, Itai 14

2 Let's Tax Anonymous Wealth! A Modest Proposal to Reduce Inequality, Attack Organized Crime, Aid Developing Countries, and Raise Badly Needed Revenue from the World's Wealthiest Tax Dodgers, Kleptocrats, and Felons / James S. Henry Henry, James S. 31

3 Country-By-Country Reporting / Richard Murphy Murphy, Richard 96

4 Hanging Together: A Multilateral Approach to Taxing Multinationals / Reuven S. Avi-Yonah Avi-Yonah, Reuven S. 113

5 Stateless Income and its Remedies / Edward D. Kleinbard Kleinbard, Edward D. 129

6 The Arm's Length Standard: Making It Work in a 21st-century World of Multinationals and Nation States / Lorraine Eden Eden, Lorraine 153

7 The Taxation of Multinational Enterprises / Lee Corrick Corrick, Lee 173

8 More Than Just Another Tax: The Thrilling Battle over the Financial Transaction Tax: Background, Progress, and Challenges / Peter Wahl Wahl, Peter 204

9 Towards Unitary Taxation: Combined Reporting and Formulary Apportionment / Sol Picciotto Picciotto, Sol 221

10 An International Convention on Financial Transparency / Harold Tollan Tollan, Harold 238

11 Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority / Vito Tanzi Tanzi, Vito 251

12 Tax Competitiveness-a Dangerous Obsession / Nicholas Shaxson Shaxson, Nicholas, John Christensen Christensen, John 265

13 A Fair Deal in Extractives: The Company Profit-related Contract / Johnny West West, Johnny 298

14 Self-Help and Altruism: Protecting Developing Countries' Tax Revenues / Michael C. Durst Durst, Michael C. 316

15 Ten Ways Developing Countries Can Take Control of their Own Tax Destinies / Krishen Mehta Mehta, Krishen, Erika Dayle Siu Siu, Erika Dayle 339.

Notes:

Includes bibliographical references and index.

ISBN:

9780198725343

0198725345

9780198725350

0198725353

OCLC:

942849371