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E-raamat: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

Edited by (University of Cambridge, UK), Edited by (University of Cambridge, UK)
  • Formaat: 272 pages
  • Ilmumisaeg: 12-Nov-2020
  • Kirjastus: Hart Publishing
  • ISBN-13: 9781509935017
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  • Formaat: 272 pages
  • Ilmumisaeg: 12-Nov-2020
  • Kirjastus: Hart Publishing
  • ISBN-13: 9781509935017
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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.

Arvustused

The book will bring us several steps further to achieve a better tax world. I hope many scholars and policy makers will incorporate the various ideas in the book! -- Peter Hongler, University of St Gallen * Intertax * There are several features of this book that make it useful for tax administration scholars and practitioners who are interested in tax justice and how tax administration, as an integral part of tax systems, can contribute to its fairness. -- Nigar Hashimzade, Brunel University London * Journal of Tax Administration * There is an optimism one gets from reading the chapters in this well-balanced, scholarly book. This book stands now as a testimony to the fact that there is far more that we have in common than that which divides us the chapters of the book underscore our commonality. -- Stephen Daly, Kings College London * British Tax Review * This book considers various perspectives on tax justice contributed by an impressive number of experts 20 in total, including both established and rising scholars Subjects covered broadly include imbalances in international tax arrangements, the taxation of large companies, procedural justice, the tax biases against women and minorities, and the application of broader philosophical and economic approaches to tax justice This book is a welcome addition to the literature. In his introduction, Dominic de Cogan writes that the strength of this volume . . . is its sheer diversity (p 2). This remark summarises the greatest value of the book -- Chike Emedosi, University of Aberdeen * The Edinburgh Law Review *

Muu info

A collection of essays written by world-leading experts showcasing a uniquely broad range of approaches to the interaction of tax justice and tax law.
About the Contributors vii
1 Mapping Tax Justice Arguments
1(16)
Dominic de Cogan
PART I CONCEPTIONS OF JUSTICE
2 A Principle of `Natural Justice': Sir William Petty's Treatise of Taxes and Contributions and the `Royal Absolutist' Case for Excise
17(18)
Matthew Ward
3 Balancing Conflicting Conceptions of Justice in Taxation
35(22)
Sonja Dusarduijn
Hans Gribnau
4 (Un)Fairness as an Irritant to the Legal System: The Case of Two Legislatures and More Multinational Enterprises
57(24)
Emer Hunt
PART II SOCIAL PROVISION
5 Taxing for Social Justice or for Growth?
81(20)
Asa Gunnarsson
6 A Brief Theory of Taxation and Framework Public Goods
101(16)
Darien Shanske
PART III CITIZENSHIP
7 A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers
117(16)
Yvette Lind
8 Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation
133(22)
Henry Ordower
PART IV INTERNATIONAL
9 What May We Expect of a Theory of International Tax Justice?
155(14)
Dirk Broekhuijsen
Henk Vording
10 Re-Imagining Tax Justice in a Globalised World
169(18)
Tsilly Dagan
11 Between Legitimacy and Justice in International Tax Policy
187(16)
Ivan Ozai
PART V JUSTICE AND PROCEDURES
12 Tax Justice in the Post-BEPS Era: Enhanced Cooperation Among Tax Authorities and the Protection of Taxpayer Rights in the EU
203(18)
Christiana Hji Panayi
Katerina Perrou
13 Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory
221(20)
Jane Frecknall-Hughes
Nashid Monir
Barbara Summers
Simon James
14 Tax Tribunals and Justice for Litigants in Person
241(20)
Richard Thomas
15 New Wave Technologies and Tax Justice
261(20)
Benjamin Walker
Index 281
Dominic de Cogan is Senior Lecturer in Tax Law and Peter Harris is Professor of Tax Law, both at the University of Cambridge.