| Description |
1 online resource (x, 347 pages) : illustrations |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references (pages 313-341) and index. |
| Contents |
Introduction: Why tax justice matters in global economic development / Jeremy Leaman and Attiya Waris -- Dismantling Slasher Osborne : why Britain needs tax reform, not cuts / George Irvin -- Social and economic aspects of tax policy in Germany / Dieter Eissel -- Tax reform, income inequality and the welfare state : the case of Portugal / Miguel Glatzer -- The fiscal lessons of the global crisis for the European Union : the destructive consequences of tax competition / Jeremy Leaman -- British government attitudes to British tax havens : an examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 / Paul Sagar, John Christensen and Nick Shaxson -- Tax treaties between developed and developing countries : the role of the OECD and UN models / Alberto Vega -- Taxation and state legitimacy in Kenya / Attiya Waris -- The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria / Olatunde Julius Otusanya -- Gender, poverty and taxation : an overview of a multi-country study of gender and taxation / Caren Grown and Imraan Valodia -- Equity, efficiency and progressive taxation / Paolo Ermano -- Comprehensive lifetime taxation of international citizens : a solution to tax avoidance, tax competition, and tax unfairness / Doug Bamford -- Tax justice through country-by-country reporting : an analysis of the idea's political journey / Dries Lesage and Yusuf Kacar -- International taxes : why, what and how? / Margit Schratzenstaller. |
| Summary |
"Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice."--Provided by publisher. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation.
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Taxation. |
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Tax incidence.
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Tax incidence. |
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Fiscal policy.
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Fiscal policy. |
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Social justice.
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Social justice. |
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Distributive justice.
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Distributive justice. |
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International trade.
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International trade. |
| Genre/Form |
Electronic book.
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Electronic books.
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| Added Author |
Leaman, Jeremy, 1947- editor.
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Waris, Attiya, editor.
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| Other Form: |
Print version: Tax justice and the political economy of global capitalism, 1945 to the present 9780857458810 (DLC) 2012032902 (OCoLC)806993608 |
| ISBN |
9780857458827 (electronic book) |
|
0857458825 (electronic book) |
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1299950809 (electronic book) |
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9781299950801 (electronic book) |
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9780857458810 |
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0857458817 |
|
