Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

ISBN-13: 9781509934997 / Angielski / Twarda / 2020 / 304 str.

Dominic De Cogan; Peter Harris

Spis treści

1. Mapping Tax Justice Arguments 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 Matthew Ward 3. Balancing Conflicting Conceptions of Justice in Taxation Sonja Dusarduijn and Hans Gribnau 4. (Un)Fairness as an Irritant to the Legal System: Th e Case of Two Legislatures and More Multinational Enterprises Emer Hunt PART II SOCIAL PROVISION 5. Taxing for Social Justice or for Growth? Asa Gunnarsson 6. A Brief Theory of Taxation and Framework Public Goods Darien Shanske PART III CITIZENSHIP 7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers Yvette Lind 8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation Henry Ordower PART IV INTERNATIONAL 9. What May We Expect of a Theory of International Tax Justice? Dirk Broekhuijsen and Henk Vording 10. Re-Imagining Tax Justice in a Globalised World Tsilly Dagan 11. Between Legitimacy and Justice in International Tax Policy 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 Christiana HJI Panayi and Katerina Perrou 13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James 14. Tax Tribunals and Justice for Litigants in Person Richard Thomas 15. New Wave Technologies and Tax Justice Benjamin Walker