| Tax Justice and Tax Law: Understanding Unfairness in Tax Systems Contributor(s): Cogan, Dominic de (Editor), Harris, Peter (Editor) |
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ISBN: 1509934995 ISBN-13: 9781509934997 Publisher: Hart Publishing OUR PRICE: $133.65 Product Type: Hardcover - Other Formats Published: November 2020 |
| Additional Information |
| BISAC Categories: - Law | Taxation |
| Dewey: 343.04 |
| LCCN: 2020026409 |
| Physical Information: 0.69" H x 6.14" W x 9.21" (1.31 lbs) 304 pages |
| Descriptions, Reviews, Etc. |
| Publisher 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 |
