Tax justice and tax law : understanding unfairness in tax systems / edited by Dominic de Cogan and Peter Harris.

Format:

Book

Contributor:

De Cogan, Dominic, editor.

Harris, Peter (Editor of Tax justice and tax law), editor.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Tax administration and procedure.

Fiscal policy.

Physical Description:

1 online resource (viii, 289 pages)

Edition:

First edition.

Distribution:

[London, England] : Bloomsbury Publishing, 2020

Place of Publication:

London [England] : Hart Publishing, 2020.

Summary:

"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"-- Provided by publisher.

Contents:

Mapping tax justice arguments / de Cogan

A principle of 'natural justice' : Sir William Petty's Treatise of Taxes and contributions and the 'Royal Absolutist' Case for excise / Matthew Ward

Balancing conflicting conceptions of justice in taxation / Sonja Dusarduijn and Hans Gribnau

(Un)fairness as an irritant to the legal system : the case of two legislatures and more multinational enterprises / Emer Hunt

Taxing for social justice or for growth? / êAsa Gunnarsson

A brief theory of taxation and framework public goods / Darien Shanske

A critical analysis of how formal and informal citizenships influence justice between mobile taxpayers / Yvette Lind

Immigration, emigration, fungible labour and the retreat from progressive taxation / Henry Ordower

What may we expect of a theory of international tax justice? / Dirk Broekhuijsen and Henk Vording

Re-imagining tax justice in a globalised world / Tsilly Dagan

Between legitimacy and justice in international tax policy / Ivan Ozai

Tax justice in the post-BEPS Era : enhanced cooperation among tax authorities and the protection of taxpayer rights in the EU / Christiana HJI Panayi and Katerina Perrou

Tax justice and older people : an examination through the lens of critical tax theory / Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James

Tax tribunals and justice for litigants in person / Richard Thomas

New wave technologies and tax justice / Benjamin Walker.

Notes:

Includes index.

Includes bibliographical references and index.

ISBN:

9781509935000

1509935002

9781509935024

1509935029