Tax justice and tax law[electronic resource] :understanding unfairness in tax systems
- 其他作者: De Cogan, Dominic. , Harris, Peter,
- 出版: Oxford, UK : Hart Publishing 2020.
- 稽核項: 1 online resource (viii, 290 p.).
- 標題: Fiscal policy. , Taxation , Tax administration and procedure. , Law and legislation. , Taxation Law and legislation.
- ISBN: 1509934995 , 9781509934997
- 試查全文@TNUA:
- 附註: Includes bibliographical references and index. Mapping tax justice arguments / de Cogan -- A principle of 'natural justice' : Sir William Petty's Treatise of Taxes and contributions and the 'Royal Absolutist' Case for excise / Matthew Ward -- Balancing conflicting conceptions of justice in taxation / Sonja Dusarduijn and Hans Gribnau -- (Un)fairness as an irritant to the legal system : the case of two legislatures and more multinational enterprises / Emer Hunt -- Taxing for social justice or for growth? / Åsa Gunnarsson -- A brief theory of taxation and framework public goods / Darien Shanske -- A critical analysis of how formal and informal citizenships influence justice between mobile taxpayers / Yvette Lind -- Immigration, emigration, fungible labour and the retreat from progressive taxation / Henry Ordower -- What may we expect of a theory of international tax justice? / Dirk Broekhuijsen and Henk Vording -- Re-imagining tax justice in a globalised world / Tsilly Dagan -- Between legitimacy and justice in international tax policy / Ivan Ozai -- Tax justice in the post-BEPS Era : enhanced cooperation among tax authorities and the protection of taxpayer rights in the EU / Christiana HJI Panayi and Katerina Perrou -- Tax justice and older people : an examination through the lens of critical tax theory / Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James -- Tax tribunals and justice for litigants in person / Richard Thomas -- New wave technologies and tax justice / Benjamin Walker.
- 摘要: "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"--
- 電子資源: https://dbs.tnua.edu.tw/login?url=https://dx.doi.org/10.5040/9781509935024?locatt=label:secondary_bloomsburyCollections
- 系統號: 005325039
- 資料類型: 電子書
- 讀者標籤: 需登入
- 引用網址: 複製連結
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.
來源: Google Book
來源: Google Book
評分