Tax Justice and Tax Law - Understanding Unfairness in Tax Systems (Hardcover)

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.

General

Imprint:	Hart Publishing
Country of origin:	United Kingdom
Release date:	November 2020
Editors:	Dominic de Cogan • Peter Harris
Dimensions:	234 x 156 x 27mm (L x W x T)
Format:	Hardcover
Pages:	304
ISBN-13:	978-1-5099-3499-7
Categories:	Books > Law > Jurisprudence & general issues > Law & society Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	1-5099-3499-5
Barcode:	9781509934997

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