Building trust in taxation / edited by Bruno Peeters, Hans Gribnau and Jo Badisco.

Format:

Book

Author/Creator:

Badisco, Jo, author.

Contributor:

Peeters, Bruno, editor.

Gribnau, J. L. M., editor.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Trust.

Taxation--Moral and ethical aspects.

Taxation--Social aspects.

Physical Description:

1 online resource (xvi, 376 pages) : digital, PDF file(s)

Place of Publication:

Cambridge : Intersentia, 2017.

System Details:

text file

PDF

Summary:

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media such as Swissleaks, Luxleaks and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Bruno Peeters is Professor of Tax Law at the University of Antwerp. His current research interests lie in legal principles, European and corporate tax law. Hans Gribnau is Professor of Tax Law at Tilburg University and at Leiden University. His research focuses on legal principles, tax governance, tax compliance and tax ethics. Jo Badisco is a doctoral researcher at the department of philosophy at the University of Antwerp. His current research is on the problem of international taxation which he approaches from a philosophical angle.

Contents:

Part I Taxation, State and Society: Reciprocity and the Limits of the Power to Tax 15

Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play / Hans Gribnau Gribnau, Hans 17

1 Introduction 18

2 Starbucks' Generous Gift 19

3 Giving Through the State 21

4 Starting Gently 24

5 Voluntarily Paying Taxes: No (Forthcoming) Legal Obligation 25

6 Back in Time: Classical Athens 27

7 Financing Security, Society and Democracy 30

8 Evasion and Avoidance are Ever Present 33

9 From Ancient Athens to the 21st Century 35

10 Justifying the Obligation to Pay Taxes 36

11 Fair Compliance with the Law 43

12 Conclusion 48

What is Wrong with Endowment Taxation: Self-Usership as a Prerequisite for Legitimate Taxation / Charles Delmotte Delmotte, Charles, Jan Verplaetse Verplaetse, Jan 51

1 Introduction: Towards a Theory of Legitimate Taxation 52

2 What is Endowment Taxation? 55

3 Self-Usership: Exploration of an Account of Autonomy 58

4 Endowment Taxation: A Threefold Infringement of Self-Usership 64

5 Some Objections 68

6 Conclusion 70

Is Taxation on a Par with Forced Labour? / Paul Faulkner Faulkner, Paul 73

1 Introduction 73

2 Nozick's Argument Against Re distributive Taxation 74

3 Confidence and Trust 76

4 Trust and Cooperation 81

5 Two Objections 83

6 First Objection: Charity, not Redistribution 83

7 Second Objection: State Responsibility, not Individual Taxation 87

Conflict of Trust: EU Member States' Fiscal Sovereignty and the Ideal of the Internal Market / Christiaan Vos Vos, Christiaan 89

1 Introduction 90

2 Current State of Affairs - Need for Change? 92

3 Impact on the Ability to Change the Current State of Affairs 103

4 Impact on the Willingness to Change the Current State of Affairs 110

5 Conclusion 115

Part II Trust and Morality: Tax Governance in Need of Transparency 117

Taxation and Ethics: an Impossible Marriage? / Willem Lemmens Lemmens, Willem, Jo Badisco Badisco, Jo 119

1 Introduction 120

2 Taxation in Crisis 121

3 Beyond the Law 125

4 Trust 126

5 Property, State, Taxation 128

6 Institutional Trust and Taxation 130

7 Conclusion 134

An Overview of Political Economy Issues in Taxation and Tax Reforms / Paola Profeta Profeta, Paola 137

1 Introduction 138

2 A General Framework 139

3 Explaining the Empirical Evidence 142

4 Taxation and Democracy Around the World 146

5 Conclusions 148

Trust in the Tax System: The Problem of Lobbying / Allison Christians Christians, Allison 151

1 Introduction 152

2 Context: The Profile of Political Influence 153

3 Challenges for Reform 163

4 Restoring Trust 166

5 Conclusion 172

Restoring Stakeholders' Trust in Multinationals' Tax Planning Practices with Corporate Social Responsibility (CSR) / Ave-Geidi Jallai Jallai, Ave-Geidi 173

1 Introduction 174

2 'Taxes are What we Pay for A Civilized Society...' 177

3 Tax Planning and Corporate Power 178

4 'Aggressive Tax Planning' and Society 181

5 Trust and Tax Planning 186

6 Corporate Social Responsibility 191

7 Tax Planning and CSR 195

8 Conclusion 200

Part III International Taxation: In Search of Democratic Legitimacy 203

Improving Democratic International Tax Governance: On the Power of Citizens, Transparency and Independent Watchdogs / Cees Peters Peters, Cees 205

1 Introduction 206

2 Counter-Democracy and the New Sources of Democratic Legitimacy 208

3 Transparency and the Taxation of Multinational Companies 218

4 Some Observations about the Transparency Initiatives 222

5 Recommendation and Conclusion 231

International Tax Justice Between Machiavelli and Habermas / Peter Essers Essers, Peter 235

1 Introduction, Research Question and Hypothesis 236

2 The Financial and Economic Crisis and the Debate on International Tax Justice 239

3 Key Role Players and their Actions Against Tax Fraud and Tax Avoidance 240

4 Machiavellian Elements: Power Play and Deception 262

5 Consequences 262

6 A Plea for more 'Habermas' and Less 'Machiavelli' 263

7 Conclusions 264

International Taxation without International Representation? Legality and Legitimacy in Global Tax Governance / Tarcisio Magalhaes Magalhaes, Tarcisio 267

1 Introduction 268

2 Under-Representation in International Tax 269

3 The New International Tax Cooperation Advocacy 274

4 A Model for Legitimate Global Tax Governance 279

5 Conclusion 284

Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion / Maria Luisa Guermani Guermani, Maria Luisa 285

1 Background 286

2 Globalisation and the Transformation of the State-Sovereignty 288

3 The Crisis of the Central Role of the Law: An Insight from the Italian Perspective and the Position of Soft Law in European and International Tax Matters 291

4 Democratic Deficit 296

5 The EU Code of Conduct and the Tax Transparency Package 300

6 UN Code of Conduct on Cooperation in Combating International Tax Evasion 304

7 Conclusion 307

Part IV Behavioural Aspects of Taxation and Trust 309

Public Attitudes Towards Redistribution Through Taxation / Rebbecca Reed-Arthurs Reed-Arthurs, Rebbecca, Steven M. Sheffrin Sheffrin, Steven M. 311

1 Introduction 312

2 Redistribution to the Poor and Middle Class 314

3 Disincentives and Preferences for Redistribution 328

4 Conclusions 334

Does Information about Wealth Inequality and Inheritance Tax Raise Public Support for the Wealth Taxes? Evidence from a UK Survey / Rajiv Prabhakar Prabhakar, Rajiv, Andy Lymer Lymer, Andy, Karen Rowlingson Rowlingson, Karen 335

1 Introduction 336

2 Current Attitudes to Wealth Taxes 338

3 Theoretical Approaches to Understanding Public Attitudes 340

4 The Role of Information in Shaping Tax Attitudes 342

5 Methods 344

6 Findings 345

7 Discussion 348

8 Conclusion 350

9 Limitations 351

Appendix 351

Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan / Katharina Gangi Gangi, Katharina, Erich Kirchler Kirchler, Erich, Christian Lorenz Lorenz, Christian, Benno Torgler Torgler, Benno 355

1 Introduction 356

2 Tax Non-Filing in Developing Countries 359

3 Service Orientation as a Means of Increasing Cooperation 363

4 Method 366

5 Results 370

6 Discussion 372.

Notes:

Title from publisher's bibliographic system (viewed on 02 Oct 2018).

Other Format:

Print version:

ISBN:

9781780684734

Access Restriction:

Restricted for use by site license.