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Tax justice and tax law = understanding unfairness in tax systems /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Tax justice and tax law/ Dominic de Cogan and Peter Harris.
其他題名:	understanding unfairness in tax systems /
其他作者:	Harris, Peter,
出版者:	Oxford, UK :Hart Publishing, : 2020.,
面頁冊數:	1 online resource (viii, 290 p.)
標題:	Fiscal policy. -
電子資源:	https://dx.doi.org/10.5040/9781509935024?locatt=label:secondary_bloomsburyCollections
ISBN:	9781509935024 (ebk.)

Tax justice and tax law = understanding unfairness in tax systems /
Tax justice and tax lawunderstanding unfairness in tax systems /[electronic resource] :Dominic de Cogan and Peter Harris. - Oxford, UK :Hart Publishing,2020. - 1 online resource (viii, 290 p.)

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.

"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"--

ISBN: 9781509935024 (ebk.)

LCCN: 2020026409Subjects--Topical Terms:

556261
Fiscal policy.

LC Class. No.: K4460 / .T3844 2020

Dewey Class. No.: 343.04

Tax justice and tax law = understanding unfairness in tax systems /
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245 0 0 $a Tax justice and tax law $h [electronic resource] : $b understanding unfairness in tax systems / $c Dominic de Cogan and Peter Harris.
260 $a Oxford, UK : $b Hart Publishing, $c 2020.
300 $a 1 online resource (viii, 290 p.)
504 $a Includes bibliographical references and index.
505 0 $a 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.
520 $a "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"-- $c Provided by publisher.
650 0 $a Fiscal policy. $3 556261
650 0 $a Tax administration and procedure. $3 1107962
650 0 $a Taxation $x Law and legislation. $3 1019470
700 1 $a Harris, Peter, $d 1964- $3 1403655
700 1 $a De Cogan, Dominic. $3 1403654
856 4 0 $u https://dx.doi.org/10.5040/9781509935024?locatt=label:secondary_bloomsburyCollections