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Fairness in International Taxation

Editat de Ira K Lindsay, Benita Mathew
en Limba Engleză Hardback – 4 sep 2024
This book explores the thorny normative issues raised by the changing landscape of international tax policy. Proposals for taxation of the digital economy and the OECD's BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on the design of a fair international tax system, considering both corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, apportionment of tax revenue from multinational corporations, and the fairness of the international tax policy-making process. The book provides critical perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary public policy, and proposes new ways to meet the demands of tax justice in a global context.
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Specificații

ISBN-13: 9781509968077
ISBN-10: 1509968075
Pagini: 304
Dimensiuni: 156 x 234 mm
Greutate: 0.45 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării:London, United Kingdom

Caracteristici

Applies approaches from political philosophy, political theory and legal theory to current problems in international tax policy

Notă biografică

Ira K Lindsay is Associate Professor and Deputy Head of School, University of Surrey School of Law, UK. Benita Mathew is Lecturer in AI and FinTech at Surrey Business School, UK.

Cuprins

1. Introduction Ira Lindsay (University of Surrey, UK) and Benita Mathew (University of Surrey, UK)Part One: Theories of International Tax Justice2. Theories of Contract as a Guide to Fairness in International TaxationHenk Vording (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands) and Bastiaan Van Ganzen (Leiden University, the Netherlands)3. Justice As Mutual Advantage in International TaxationIra Lindsay (University of Surrey, UK)4. Jurisdiction To Tax in the Digital Economy and the Benefit PrincipleVasiliki Koukoulioti (Newcastle University, UK)Part Two: Taxation of Cross-Border Workers5. Re-Evaluating the Allocation of Tax Collection of Immigrants Between Home Country and Host CountryTamir Shanan (College of Management School of Law, Israel) and Doron Narotzki (University of Akron, USA)6. Caught Between Two Sovereigns: The International Taxation of Cross-Border IndividualsBernard Schneider (Queen Mary University of London, UK)Part Three: International Tax Policy7. The Ethics, Economics, and Politics of Taxing (Digital) MultinationalsPeter Dietsch (University of Victoria, Canada) and Thomas Rixen (Freie Universität Berlin, Germany)8. Why "Global" Fails: Inclusive Institutions & International Tax Policy MakingNatalia Pushkareva (University of Urbino, Italy)9. Incentive Compatibility and Destination-Based TaxationLaurens Van Apeldoorn (Open University, the Netherlands)