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Tax Justice and Tax Law

Tax Justice and Tax Law : Understanding Unfairness in Tax Systems. 租税の正義と税法

・ISBN 978-1-5099-3499-7 hard GB£ 110.00

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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-1-5099-3502-4

著者・編者Cogan, Dominic de / Harris, Peter (eds.),
出版社(Hart, UK)
出版年月2020.11
ページ数304 pp.
言語ENG
ニュース番号<660-916 660-P2758>

解説

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.