Tax Justice and Tax Law : Understanding Unfairness in Tax Systems Paperback / softback
Edited by Dominic de (University of Cambridge, UK) Cogan, Peter (University of Cambridge, UK) Harris
Paperback / softback
Description
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.
Information
-
Out of stock
- Format:Paperback / softback
- Pages:288 pages
- Publisher:Bloomsbury Publishing PLC
- Publication Date:16/06/2022
- Category:
- ISBN:9781509945528
Information
-
Out of stock
- Format:Paperback / softback
- Pages:288 pages
- Publisher:Bloomsbury Publishing PLC
- Publication Date:16/06/2022
- Category:
- ISBN:9781509945528