Global Tax Fairness

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Global Tax Fairness

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Author : Thomas Pogge
language : en
Publisher: Oxford University Press
Release Date : 2016-02-04

Global Tax Fairness written by Thomas Pogge and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-04 with Business & Economics categories.

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Tax Fairness

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Author : Canada. Department of Finance
language : en
Publisher:
Release Date : 1997

Tax Fairness written by Canada. Department of Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Budget categories.

The Proper Tax Base

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Author : Yariv Brauner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-03-01

The Proper Tax Base written by Yariv Brauner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-01 with Law categories.

Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.

Fairness In Taxation

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Author : John G. Head
language : en
Publisher:
Release Date : 1993-12-15

Fairness In Taxation written by John G. Head and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-12-15 with Business & Economics categories.

The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.

Current Law Index

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Author :
language : en
Publisher:
Release Date : 2005

Current Law Index written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Law categories.

Tax Justice And Tax Law

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Author : Dominic de Cogan
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-11-12

Tax Justice And Tax Law written by Dominic de Cogan and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-12 with Law categories.

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.

Fairness In International Taxation

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Author : Ira K Lindsay
language : en
Publisher: Bloomsbury Publishing
Release Date : 2025-02-20

Fairness In International Taxation written by Ira K Lindsay and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-02-20 with Law categories.

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/G20 BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on international 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, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process. This book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context.

Final Study On Illicit Financial Flows Human Rights And The 2030 Agenda For Sustainable Development Of The Independent Expert On The Effects Of Foreign Debt And Other Related International Financial Obligations Of States On The Full Enjoyment Of All Human Rights Particularly Economic Social And Cultural Rights

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Author : United Nations. General Assembly
language : en
Publisher:
Release Date : 2016

Final Study On Illicit Financial Flows Human Rights And The 2030 Agenda For Sustainable Development Of The Independent Expert On The Effects Of Foreign Debt And Other Related International Financial Obligations Of States On The Full Enjoyment Of All Human Rights Particularly Economic Social And Cultural Rights written by United Nations. General Assembly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Capital movements categories.

Tax Notes International

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Author :
language : en
Publisher:
Release Date : 2007

Tax Notes International written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Double taxation categories.

Taxation Of International Transactions

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Author : Charles H. Gustafson
language : en
Publisher: West Academic Publishing
Release Date : 2001

Taxation Of International Transactions written by Charles H. Gustafson and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.