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Tax Cooperation in an Unjust World

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SKU 9780192848673 Categories ,
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A demonstration of the role that tax systems play in achieving international justice; this book establishes that current international tax systems facilitate wealthy states claiming an unfair share of the global economy, shows how this system feeds off human suffering, and exp...

£87.00

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Description

Product ID:9780192848673
Product Form:Hardback
Country of Manufacture:GB
Title:Tax Cooperation in an Unjust World
Authors:Author: Allison Christians, Laurens van Apeldoorn
Page Count:208
Subjects:Comparative law, Comparative law, International law, Taxation and duties law, International law, Taxation & duties law
Description:Select Guide Rating
A demonstration of the role that tax systems play in achieving international justice; this book establishes that current international tax systems facilitate wealthy states claiming an unfair share of the global economy, shows how this system feeds off human suffering, and explains how to achieve justice using existing international structures.
The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
Imprint Name:Oxford University Press
Publisher Name:Oxford University Press
Country of Publication:GB
Publishing Date:2021-11-29