Description
Beginning with why tax justice matters in global economic development, this book presents 13 contributions on taxation reform in European countries, taxation policy in less developed economies, and principles and international implications of recasting taxation policy. Discussion includes the specifics of why Britain needs tax reform, social and economic aspects of tax policy in Germany, inequality and the welfare state (the case of Portugal), British government attitudes to British tax havens, the role of the OECD and UN models, state legitimacy in Kenya, and tax justice through country-by-country reporting, among other topics. The editors are affiliated as follows: Jeremy Leaman (politics, history, and international relations, Loughborough U., UK) and Attiya Waris (commercial law, U. of Nairobi, Kenya). Annotation ©2013 Book News, Inc., Portland, OR (booknews.com)
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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.
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