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Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

Editat de Dominic de Cogan, Peter Harris
en Limba Engleză Hardback – 11 noi 2020
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.
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Specificații

ISBN-13: 9781509934997
ISBN-10: 1509934995
Pagini: 304
Dimensiuni: 156 x 234 x 27 mm
Greutate: 0.59 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării:London, United Kingdom

Caracteristici

Showcases the variety of approaches that leading scholars and tax professionals take towards questions of justice in the law

Notă biografică

Dominic de Cogan is Senior Lecturer in Tax Law and Peter Harris is Professor of Tax Law, both at the University of Cambridge.

Cuprins

1. Mapping Tax Justice Arguments Dominic de Cogan PART ICONCEPTIONS OF JUSTICE2. A Principle of 'Natural Justice': Sir William Petty's Treatise of Taxes and Contributions and the 'Royal Absolutist' Case for Excise Matthew Ward3. Balancing Conflicting Conceptions of Justice in Taxation Sonja Dusarduijn and Hans Gribnau4. (Un)Fairness as an Irritant to the Legal System: Th e Case of Two Legislatures and More Multinational Enterprises Emer Hunt PART IISOCIAL PROVISION5. Taxing for Social Justice or for Growth? Asa Gunnarsson6. A Brief Theory of Taxation and Framework Public Goods Darien Shanske PART IIICITIZENSHIP7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers Yvette Lind8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation Henry Ordower PART IVINTERNATIONAL9. What May We Expect of a Theory of International Tax Justice? Dirk Broekhuijsen and Henk Vording10. Re-Imagining Tax Justice in a Globalised World Tsilly Dagan11. Between Legitimacy and Justice in International Tax Policy Ivan Ozai PART VJUSTICE AND PROCEDURES12. 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 Perrou13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James14. Tax Tribunals and Justice for Litigants in Person Richard Thomas15. New Wave Technologies and Tax Justice Benjamin Walker

Recenzii

The book will bring us several steps further to achieve a better tax world. I hope many scholars and policy makers will incorporate the various ideas in the book!
There are several features of this book that make it useful for tax administration scholars and practitioners who are interested in tax justice and how tax administration, as an integral part of tax systems, can contribute to its fairness.
There is an optimism one gets from reading the chapters in this well-balanced, scholarly book. This book stands now as a testimony to the fact that there is far more that we have in common than that which divides us . the chapters of the book underscore our commonality.
This book considers various perspectives on tax justice contributed by an impressive number of experts - 20 in total, including both established and rising scholars . Subjects covered broadly include imbalances in international tax arrangements, the taxation of large companies, procedural justice, the tax biases against women and minorities, and the application of broader philosophical and economic approaches to tax justice . This book is a welcome addition to the literature. In his introduction, Dominic de Cogan writes that "the strength of this volume . . . is its sheer diversity" (p 2). This remark summarises the greatest value of the book