Tax Justice And Tax Law

Author : Dominic De Cogan,Peter Harris (Editor of Tax justice and tax law)
Publisher : Hart Publishing
Page : 290 pages
File Size : 45,6 Mb
Release : 2020
Category : Electronic books
ISBN : 1509935029

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Tax Justice and Tax Law by Dominic De Cogan,Peter Harris (Editor of Tax justice and tax law) 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"--

Author : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 45,5 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. "

Author : Joseph J. Thorndike,Dennis J. Ventry
Publisher : The Urban Insitute
Page : 310 pages
File Size : 45,5 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].

Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 383 pages
File Size : 41,6 Mb
Release : 2016
Category : Business & Economics
ISBN : 9780198725343

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Global Tax Fairness by Thomas Pogge,Krishen Mehta Pdf

This edited work focuses on tax justice and why it is important for peace, human rights, and a more sustainable future. The inequities that currently exist in the global tax system, and what can be done about it are addressed.

Author : Dominic de Cogan,Peter Harris
Publisher : Bloomsbury Publishing
Page : 440 pages
File Size : 42,6 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.

Author : Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak
Publisher : Springer
Page : 236 pages
File Size : 45,9 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.

Author : Philip G. Alston,Nikki R. Reisch
Publisher : Oxford University Press
Page : 496 pages
File Size : 50,9 Mb
Release : 2019-04-11
Category : Law
ISBN : 9780190882242

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Tax, Inequality, and Human Rights by Philip G. Alston,Nikki R. Reisch Pdf

For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

Author : Nevia Čičin-Šain,Mario Riedl
Publisher : Linde Verlag GmbH
Page : 541 pages
File Size : 49,6 Mb
Release : 2022-10-05
Category : Law
ISBN : 9783709412589

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Justice, Equality and Tax Law by Nevia Čičin-Šain,Mario Riedl Pdf

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Author : Liam Murphy,Thomas Nagel
Publisher : Oxford University Press
Page : 244 pages
File Size : 53,6 Mb
Release : 2002-04-11
Category : Philosophy
ISBN : 0198034199

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The Myth of Ownership by Liam Murphy,Thomas Nagel Pdf

In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness. Taking as a guiding principle the conventional nature of private property, Murphy and Nagel show how taxes can only be evaluated as part of the overall system of property rights that they help to create. Justice or injustice in taxation, they argue, can only mean justice or injustice in the system of property rights and entitlements that result from a particular regime. Taking up ethical issues about individual liberty, interpersonal obligation, and both collective and personal responsibility, Murphy and Nagel force us to reconsider how our tax policy shapes our system of property rights.

Author : Thomas McIntyre Cooley
Publisher : The Lawbook Exchange, Ltd.
Page : 804 pages
File Size : 54,8 Mb
Release : 2003
Category : Law
ISBN : 9781584773825

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A Treatise on the Law of Taxation, Including the Law of Local Assessments by Thomas McIntyre Cooley Pdf

Cooley, Thomas M. A Treatise on the Law of Taxation Including the Law of Local Assessments. Chicago: Callaghan and Company, 1886. lxxxviii, 991 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2003054550. ISBN 1-58477-382-0. Cloth. $150. * Reprint of the uncommon first edition of the "Bible" on tax law. Contents include: Taxes, Their Nature and Kinds; The Nature of the Power to Tax; Curing Defects in Tax Proceedings; Official Action in Matters of Taxation; The Construction of Tax Laws; The Sale of Lands for Upaid Taxes; Taxation by Special Assessment; The Remedies of the State Against Collectors of Taxes; Local Taxation under Legislative Compulsion; Enforcing Official Duty under the Tax Laws; The Remedies for Illegal and Unjust Taxation; and more. Marke, A Catalogue of the Law Collection at New York University (1953) 834 (cite to later ed.). Cooley was esteemed as the author of the legal classics A Treatise on Constitutional Limitations (1868) and General Principles of Constitutional Law in the United States (1880).

Author : Allen Calhoun
Publisher : Taylor & Francis
Page : 295 pages
File Size : 40,7 Mb
Release : 2021-03-08
Category : Business & Economics
ISBN : 9781000356533

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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.

Author : Krishen Mehta,Esther Shubert,Erika Dayle Siu
Publisher : Zed Books Ltd.
Page : 290 pages
File Size : 42,7 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.

Author : Peter Hongler
Publisher : Unknown
Page : 128 pages
File Size : 44,9 Mb
Release : 2019
Category : Electronic
ISBN : 9087225709

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Justice in International Tax Law by Peter Hongler Pdf

Author : Brigitte Unger,Lucia Rossel,Joras Ferwerda
Publisher : Oxford University Press
Page : 369 pages
File Size : 42,9 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.

Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 48,5 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811

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Principles of Canadian Income Tax Law by Jinyan Li,Joanne E. Magee,J. Scott Wilkie Pdf