Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2018 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.

Download or read book Catching Capital written by Peter Dietsch and published by Oxford University Press. This book was released on 2015-07-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Download or read book Philosophical Explorations of Justice and Taxation written by Helmut P. Gaisbauer and published by Springer. This book was released on 2015-01-20 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

Download or read book Global Tax Fairness written by Thomas Pogge and published by Oxford University Press. This book was released on 2016-02-04 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "

Download or read book Tax Inequality and Human Rights written by Philip Alston and published by Oxford University Press. This book was released on 2019-04-11 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.

Download or read book Crime and Global Justice written by Daniele Archibugi and published by John Wiley & Sons. This book was released on 2018-03-16 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last quarter of a century a new system of global criminal justice has emerged. But how successful has it been? Are we witnessing a new era of cosmopolitan justice or are the old principles of victors’ justice still in play? In this book, Daniele Archibugi and Alice Pease offer a vibrant and thoughtful analysis of the successes and shortcomings of the global justice system from 1945 to the present day. Part I traces the evolution of this system and the cosmopolitan vision enshrined within it. Part II looks at how it has worked in practice, focusing on the trials of some of the world’s most notorious war criminals, including Augusto Pinochet, Slobodan Milošević, Radovan Karad ić, Saddam Hussein and Omar al-Bashir, to assess the efficacy of the new dynamics of international punishment and the extent to which they can operate independently, without the interference of powerful governments and their representatives. Looking to the future, Part III asks how the system’s failings can be addressed. What actions are required for cosmopolitan values to become increasingly embedded in the global justice system in years to come?

Download or read book Emerging Powers Global Justice and International Economic Law written by Andreas Buser and published by Springer Nature. This book was released on 2021-01-04 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book assesses emerging powers’ influence on international economic law and analyses whether their rhetoric of reforming this ‘unjust’ order translates into concrete reforms. The questions at the heart of the book surround the extent to which Brazil, Russia, India, China, and South Africa individually and as a bloc (BRICS) provide alternative regulatory ideas to those of ‘Western’ States and whether they are able to convert their increased power into influence on global regulation. To do so, the book investigates two broader case studies, namely, the reform of international investment agreements and WTO reform negotiations since the start of the Doha Development Round. As a general outcome, it finds that emerging powers do not radically challenge established law. ‘Third World’ rhetoric mostly does not translate into practice and rather serves to veil economic interests. Still, emerging powers provide for some alternative regulatory ideas, already leading to a diversification of international economic law. As a general rule, they tend to support norms that allow host States much policy space which could be used to protect and fulfil socio-economic human rights, especially – but not only – in the Global South.

Download or read book Combating Fiscal Fraud and Empowering Regulators written by Brigitte Unger and published by Oxford University Press. This book was released on 2021 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Download or read book Real World Justice written by A. Follesdal and published by Springer Science & Business Media. This book was released on 2005-06-08 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of global justice makes visible how we citizens of affluent countries are potentially implicated in the horrors so many must endure in the so-called less developed countries. Distinct conceptions of global justice differ in their specific criteria of global justice. However, they agree that the touchstone is how well our global institutional order is doing, compared to its feasible alternatives, in regard to the fundamental human interests that matter from a moral point of view. We are responsible for global regimes such as the global trading system and the rules governing military interventions. These institutional arrangements affect human beings worldwide, for instance by shaping the options and incentives of governments and corporations. Alternative paths of globalization would have differed in how much violence, oppression, and extreme poverty they engender. And global institutional reforms could greatly enhance human rights fullfillment in the future. The importance of this global justice approach reaches well beyond philosophy. It enables ordinary citizens to understand their options and responsibility for global institutional factors, and it challenges social scientists to address the causes of poverty and hunger that act across borders. The present volume addresses four main topics regarding global justice: The normative grounds for claims regarding the global institutional order, the substantive normative principles for a legitimate global order, the roles of legal human rights standards, and some institutional arrangements that may make the present world order less unjust. All royalties from this book have been assigned to Oxfam.

Download or read book Tax Justice written by Matti Kohonen and published by Pluto Press (UK). This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Short and darkly humorous guide to the three great crises plaguing today's world: climate change, inequality and financial crisis.

Download or read book Global Justice written by Gillian Brock and published by Oxford University Press, USA. This book was released on 2009-01-08 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gillian Brock develops a model of global justice that takes seriously the moral equality of all human beings notwithstanding their legitimate diverse identifications and affiliations. She addresses concerns about implementing global justice, showing how we can move from theory to feasible public policy that makes progress toward global justice.

Download or read book Research Handbook on Global Justice and International Economic Law written by John Linarelli and published by Edward Elgar Publishing. This book was released on 2013-09-30 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fairness of institutions of global economic governance ranks among the most pressing issues of our time.

Download or read book On Global Justice written by Mathias Risse and published by Princeton University Press. This book was released on 2012-09-16 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Debates about global justice have traditionally fallen into two camps. Statists believe that principles of justice can only be held among those who share a state. Those who fall outside this realm are merely owed charity. Cosmopolitans, on the other hand, believe that justice applies equally among all human beings. On Global Justice shifts the terms of this debate and shows how both views are unsatisfactory. Stressing humanity's collective ownership of the earth, Mathias Risse offers a new theory of global distributive justice--what he calls pluralist internationalism--where in different contexts, different principles of justice apply. Arguing that statists and cosmopolitans seek overarching answers to problems that vary too widely for one single justice relationship, Risse explores who should have how much of what we all need and care about, ranging from income and rights to spaces and resources of the earth. He acknowledges that especially demanding redistributive principles apply among those who share a country, but those who share a country also have obligations of justice to those who do not because of a universal humanity, common political and economic orders, and a linked global trading system. Risse's inquiries about ownership of the earth give insights into immigration, obligations to future generations, and obligations arising from climate change. He considers issues such as fairness in trade, responsibilities of the WTO, intellectual property rights, labor rights, whether there ought to be states at all, and global inequality, and he develops a new foundational theory of human rights.

Download or read book International Law of Taxation written by Peter Hongler and published by Oxford University Press. This book was released on 2021 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.

Download or read book The Political Economy of International Tax Governance written by T. Rixen and published by Springer. This book was released on 2008-11-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.

Download or read book Encyclopedia of Global Justice written by Deen K. Chatterjee and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Encyclopedia is an international, interdisciplinary, and collaborative project, spanning all the relevant areas of scholarship related to issues of global justice, and edited and advised by leading scholars from around the world. The wide-ranging entries present the latest ideas on this complex subject by authors who are at the cutting edge of inquiry.