Tax justice and the political economy of global capitalism, 1945 to the present / edited by Jeremy Leaman, Attiya Waris.

Format:

Book

Contributor:

Leaman, Jeremy, 1947-

Waris, Attiya.

Language:

English

Subjects (All):

Distributive justice.

Fiscal policy.

International trade.

Social justice.

Tax incidence.

Taxation.

Physical Description:

1 online resource (360 p.)

Edition:

1st ed.

Place of Publication:

New York : Berghahn, 2013.

Language Note:

English

System Details:

Mode of access: World Wide Web.

Summary:

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. Democra

Contents:

Cover; Copyright; Contents; List of Tables and Figures; Introduction - Why Tax Justice Matters in Global Economic Development; Part I Taxation, Tax Culture and Taxation Reform in European Countries; 1 Dismantling Slasher Osborne; 2 Social and Economic Aspects of Tax Policy in Germany; 3 Tax Reform, Income Inequality and the Welfare State; 4 The Fiscal Lessons of the Global Crisis for the European Union; Part II Taxation, Taxation Policy and Less Developed Economies; 5 British Government Attitudes to British Tax Havens; 6 Tax Treaties between Developed and Developing Countries

7 Taxation and State Legitimacy in Kenya8 The Role of Inter-company Transfers of Intangible Assets in Tax Avoidance Practices in Nigeria; 9 Gender, Poverty and Taxation; Part III Recasting Taxation Policy: Principles and Their International Implications; 10 Equity, Efficiency and Progressive Taxation; 11 Comprehensive Lifetime Taxation of International Citizens; 12 Tax Justice through Country-by-Country Reporting; 13 International Taxes - Why, What and How?; Notes on Contributors; Bibliography; Index

Notes:

Description based upon print version of record.

Includes bibliographical references and index.

Description based on print version record.

ISBN:

9780857458827

0857458825

OCLC:

861538594