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.
Table des matières
Introduction: Why Tax Justice Matters in Global Economic Development
Jeremy Leaman & Attiya Waris
Part I: Taxation, Tax Culture and Taxation Reform in European Countries
Chapter 1. Dismantling Slasher Osborne: why Britain needs tax reform, not cuts
George Irvin
Chapter 2. Social and Economic Aspects (or Failures) of Tax Policy in Germany
Dieter Eissel
Chapter 3. Tax Reform, Income Inequality and the Welfare State: The Case of Portugal
Miguel Glatzer
Chapter 4. The Fiscal Lessons of the Global Crisis for the European Union: The Destructive Consequences of Tax Competition
Jeremy Leaman
Part II: Taxation, Taxation Policy and Less Developed Economies
Chapter 5. 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, Nick Shaxson, John Christensen
Chapter 6. Tax Treaties between Developed and Developing Countries
Alberto Vega
Chapter 7. Taxation and State Legitimacy in Kenya
Attiya Waris
Chapter 8. The Role of Inter-Company Transfers of Intangible Assets in Tax Avoidance Practices in Nigeria
Olatunde Julius Otusanya
Chapter 9. Gender, Poverty and Taxation: An overview of a multi-country study of gender and taxation
Caren Grown & Imraan Valodia
PART III: RECATING TAXATION POLICY: PRINCIPLES AND THEIR INTERNATIONAL IMPLICATIONS
Chapter 10. Equity, Efficiency and Progressive Taxation
Paolo Ermano
Chaper 11. Comprehensive lifetime taxation of international citizens: A solution to tax avoidance, tax competition, and tax unfairness
Doug Bamford
Chapter 12. Tax Justice through Country-by-Country Reporting: An Analysis of the Idea’s Political Journey
Dries Lesage & Yusuf Kaçar
Chapter 13. International Taxes – Why, What and How?
Margit Schratzenstaller
Bibliography
Notes on Contributors
Index
A propos de l’auteur
Attiya Waris is Senior Lecturer in the Commercial Law Department at the University of Nairobi and Vice-Chair of the Tax Justice Network. She is consulting editor of the Nairobi University Law Journal and a co-editor of the Journal of Australian Taxation. She has written numerous articles and reports on issues of taxation and taxation law, with particular reference to developing countries, and is author of Tax and Development: Solving Kenya’s Fiscal Crisis through Human Rights (Law Africa, 2013) and co-author of Bringing the Billions Back: How Africa and Europe Can End Illicit Capital Flight (with Kristina Fröberg, Forum Syd, 2011).
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