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

Date :

Type : Livre / Book

Langue / Language : anglais / English

ISBN : 978-1-5099-3499-7

ISBN : 1-5099-3499-5

Catalogue Worldcat

EAN : 9781509934997

Droit fiscal

Politique fiscale

Classification Dewey : 343.04

De Cogan, Dominic (Directeur de publication / publishing director)

Harris, Peter (1964-....) (Directeur de publication / publishing director)

Résumé / Abstract : "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"