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The way that nation states design their tax systems impacts the
sharing of resources and wealth within and across societies. To
date, wealthy countries have made tax policy design and
coordination choices which allow them to claim more than they are
justifiably entitled to from the global economy. In Tax Cooperation
in an Unjust World, Allison Christians and Laurens van Apeldoorn
show how this presently accepted reality both facilitates and feeds
off continued human suffering, and therefore violates conceptions
of international distributive justice. They examine two principles
that govern tax cooperation across states, and explain how the
current international tax order impedes their realization. They
then show how states could work toward fulfilling the principles
and building a fairer international tax system via incremental yet
effective adaptation of key international tax norms and rules.
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