Tax Justice

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Global Tax Fairness

Thomas Pogge,Krishen Mehta
Global Tax Fairness Book PDF

Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 384 pages
File Size : 52,5 Mb
Release : 2016-02-04
Category : Business & Economics
ISBN : 9780191038617

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Global Tax Fairness by Thomas Pogge,Krishen Mehta Pdf

This book addresses sixteen 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 and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Tax Us If You Can

Tax Justice Network-Africa
Tax Us If You Can Book PDF

Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 40,8 Mb
Release : 2011-10-20
Category : Business & Economics
ISBN : 9780857490421

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Tax Us If You Can by Tax Justice Network-Africa Pdf

This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "

Tax Justice

Joseph J. Thorndike,Dennis J. Ventry
Tax Justice Book PDF

Author : Joseph J. Thorndike,Dennis J. Ventry
Publisher : The Urban Insitute
Page : 310 pages
File Size : 45,7 Mb
Release : 2002
Category : Business & Economics
ISBN : 0877667071

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Tax Justice by Joseph J. Thorndike,Dennis J. Ventry Pdf

"As inequalities in wealth and income have widened over the past two decades, renewed attention has been focused on the question of 'tax justice'--i.e., to what extent the tax system should be use to redress socioeconomic disparities. This collection brings together leading scholars from law, history, and economics to examine the question from several angles." Kirk J. Stark [back cover].

Combating Fiscal Fraud and Empowering Regulators

Brigitte Unger,Lucia Rossel,Joras Ferwerda
Combating Fiscal Fraud and Empowering Regulators Book PDF

Author : Brigitte Unger,Lucia Rossel,Joras Ferwerda
Publisher : Oxford University Press
Page : 369 pages
File Size : 52,5 Mb
Release : 2021
Category : Business & Economics
ISBN : 9780198854722

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Combating Fiscal Fraud and Empowering Regulators by Brigitte Unger,Lucia Rossel,Joras Ferwerda Pdf

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

Richard Eccleston,Ainsley Elbra
Business Civil Society and the New Politics of Corporate Tax Justice Book PDF

Author : Richard Eccleston,Ainsley Elbra
Publisher : Edward Elgar Publishing
Page : 336 pages
File Size : 51,6 Mb
Release : 2018-11-30
Category : BUSINESS & ECONOMICS
ISBN : 9781788114974

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Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice by Richard Eccleston,Ainsley Elbra Pdf

Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.

Tax Justice and Global Inequality

Krishen Mehta,Esther Shubert,Erika Dayle Siu
Tax Justice and Global Inequality Book PDF

Author : Krishen Mehta,Esther Shubert,Erika Dayle Siu
Publisher : Bloomsbury Publishing
Page : 290 pages
File Size : 43,5 Mb
Release : 2020-10-29
Category : Social Science
ISBN : 9781786998118

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Tax Justice and Global Inequality by Krishen Mehta,Esther Shubert,Erika Dayle Siu Pdf

In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Tax Justice and Tax Law

Dominic de Cogan,Peter Harris
Tax Justice and Tax Law Book PDF

Author : Dominic de Cogan,Peter Harris
Publisher : Bloomsbury Publishing
Page : 440 pages
File Size : 48,5 Mb
Release : 2020-11-12
Category : Law
ISBN : 9781509935017

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Tax Justice and Tax Law by Dominic de Cogan,Peter Harris Pdf

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.

Philosophical Explorations of Justice and Taxation

Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak
Philosophical Explorations of Justice and Taxation Book PDF

Author : Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak
Publisher : Springer
Page : 236 pages
File Size : 44,8 Mb
Release : 2015-01-20
Category : Law
ISBN : 9783319134581

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Philosophical Explorations of Justice and Taxation by Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak Pdf

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

Tax Justice and Global Inequality

Krishen Mehta,Esther Shubert,Erika Dayle Siu
Tax Justice and Global Inequality Book PDF

Author : Krishen Mehta,Esther Shubert,Erika Dayle Siu
Publisher : Zed Books Ltd.
Page : 290 pages
File Size : 49,6 Mb
Release : 2020-10-29
Category : Social Science
ISBN : 9781786998118

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Tax Justice and Global Inequality by Krishen Mehta,Esther Shubert,Erika Dayle Siu Pdf

In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Tax Fairness and Folk Justice

Steven M. Sheffrin
Tax Fairness and Folk Justice Book PDF

Author : Steven M. Sheffrin
Publisher : Cambridge University Press
Page : 263 pages
File Size : 50,9 Mb
Release : 2013-10-31
Category : Business & Economics
ISBN : 9780521195621

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Tax Fairness and Folk Justice by Steven M. Sheffrin Pdf

Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means something else: primarily receiving benefits commensurate with the taxes one pays, being treated with basic respect by the law and the tax authorities, and respecting legitimate efforts to earn income. The average person is not totally indifferent to inequality, but concerns for redistribution are moderated by the extent to which income and wealth have been perceived to be earned through honest effort. This book demonstrates how an understanding of "folk justice" can deepen our understanding of how tax systems actually work and how they might potentially be reformed.

Tax Law, Religion, and Justice

Allen Calhoun
Tax Law Religion and Justice Book PDF

Author : Allen Calhoun
Publisher : Routledge
Page : 199 pages
File Size : 52,6 Mb
Release : 2021-03-08
Category : Business & Economics
ISBN : 9781000356571

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Tax Law, Religion, and Justice by Allen Calhoun Pdf

This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.

Tax Havens

Ronen Palan,Richard Murphy,Christian Chavagneux
Tax Havens Book PDF

Author : Ronen Palan,Richard Murphy,Christian Chavagneux
Publisher : Cornell University Press
Page : 280 pages
File Size : 47,9 Mb
Release : 2013-02-01
Category : Law
ISBN : 9780801468568

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Tax Havens by Ronen Palan,Richard Murphy,Christian Chavagneux Pdf

From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

Tax Justice

Matti Kohonen,Francine Mestrum
Tax Justice Book PDF

Author : Matti Kohonen,Francine Mestrum
Publisher : Pluto Press (UK)
Page : 260 pages
File Size : 52,9 Mb
Release : 2009
Category : Business & Economics
ISBN : UOM:39076002808272

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Tax Justice by Matti Kohonen,Francine Mestrum Pdf

Short and darkly humorous guide to the three great crises plaguing today's world: climate change, inequality and financial crisis.

Tax Fairness and Folk Justice

Steven M. Sheffrin
Tax Fairness and Folk Justice Book PDF

Author : Steven M. Sheffrin
Publisher : Cambridge University Press
Page : 128 pages
File Size : 51,5 Mb
Release : 2013-10-28
Category : Political Science
ISBN : 9781107276284

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Tax Fairness and Folk Justice by Steven M. Sheffrin Pdf

Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.

The Uncounted

Alex Cobham
The Uncounted Book PDF

Author : Alex Cobham
Publisher : Polity
Page : 0 pages
File Size : 49,8 Mb
Release : 2020-02-03
Category : Political Science
ISBN : 1509536019

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The Uncounted by Alex Cobham Pdf

What we count matters - and in a world where policies and decisions are underpinned by numbers, statistics and data, if you’re not counted, you don’t count. Alex Cobham argues that systematic gaps in economic and demographic data not only lead us to understate a wide range of damaging inequalities, but also to actively exacerbate them. He shows how, in statistics ranging from electoral registers to household surveys and census data, people from disadvantaged groups, such as indigenous populations, women, and disabled people, are consistently underrepresented. This further marginalizes them, reducing everything from their political power to their weight in public spending decisions. Meanwhile, corporations and the ultra-rich seek ever greater complexity and opacity in their financial affairs - and when their wealth goes untallied, it means they can avoid regulation and taxation. This brilliantly researched book shows how what we do and don’t count is not a neutral or ‘technical’ question: the numbers that rule our world are skewed by raw politics. Cobham forensically lays bare how these issues strike at the heart of our democracy, entrenching inequality and injustice – and outlines what we can do about it.