Type(s) de contenu et mode(s) de consultation : Texte noté : sans médiation

Titre(s) : Tax justice and tax law [Texte imprimé] : understanding unfairness in tax systems / edited by Dominic de Cogan and Peter Harris

Publication : Oxford : Hart publishing, copyright 2020

Description matérielle : 1 vol. (viii, 289 pages) ; 24 cm

Note(s) : Includes bibliographical references and index
"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."

Autre(s) auteur(s) : De Cogan, Dominic. Éditeur scientifique  Voir les notices liées en tant qu'auteur
Harris, Peter Andrew (1964-....). Éditeur scientifique  Voir les notices liées en tant qu'auteur

Sujet(s) : Droit fiscal  Voir les notices liées en tant que sujet
Impôt -- Administration et procédure  Voir les notices liées en tant que sujet
Politique fiscale  Voir les notices liées en tant que sujet

Indice(s) Dewey :  343.04 (23e éd.) = Droit fiscal  Voir les notices liées en tant que sujet

Identifiants, prix et caractéristiques : ISBN 9781509934997. - ISBN 1509934995. - ISBN 9781509935000 (erroné). - ISBN 9781509935017 (erroné) (rel.)

Identifiant de la notice  : ark:/12148/cb46758127s

Notice n° :  FRBNF46758127 (notice reprise d'un réservoir extérieur)

Table des matières : Mapping tax justice arguments / Dominic 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.