Research Catalog

Title

Global tax fairness / edited by Thomas Pogge and Krishen Mehta.

Publication

Oxford : Oxford University Press, 2016.

Items in the Library & Off-site

Holdings

Details

Additional Authors

• Pogge, Thomas, 1953-
• Mehta, Krishen

Description

xvi, 366 pages : illustrations; 24 cm

Summary

"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" --

Subjects

• Distributive justice
• Taxation > Social aspects
• Transparenz
• Internationales Steuerrecht
• Steuerreform
• Steuergerechtigkeit
• Steuerwettbewerb

Bibliography (note)

• Includes bibliographical references and index.

Contents

1. Building Institutions for a Globalized World: Automatic Information Exchange / Itai Grinberg -- 2. Let's Tax Anonymous Wealth! A Modest Proposal to Reduce Inequality, Attack Organized Crime, Aid Developing Countries, and Raise Badly Needed Revenue from the World's Wealthiest Tax Dodgers, Kleptocrats, and Felons / James S. Henry -- 3. Country-By-Country Reporting / Richard Murphy -- 4. Hanging Together: A Multilateral Approach to Taxing Multinationals / Reuven S. Avi-Yonah -- 5. Stateless Income and its Remedies / Edward D. Kleinbard -- 6. Arm's Length Standard: Making It Work in a 21st-Century World of Multinationals and Nation States / Lorraine Eden -- 7. Taxation of Multinational Enterprises / Lee Corrick -- 8. More Than Just Another Tax: The Thrilling Battle over the Financial Transaction Tax: Background, Progress, and Challenges / Peter Wahl -- 9. Towards Unitary Taxation: Combined Reporting and Formulary Apportionment / Sol Picciotto -- 10. International Convention on Financial Transparency / Harald Tollan -- 11. Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority / Vito Tanzi -- 12. Tax Competitiveness -- a Dangerous Obsession / John Christensen -- 13. Fair Deal in Extractives: The Company Profit-related Contract / Johnny West -- 14. Self-Help and Altruism: Protecting Developing Countries' Tax Revenues / Michael C. Durst -- 15. Ten Ways Developing Countries Can Take Control of their Own Tax Destinies / Erika Dayle Siu.

ISBN

• 9780198725343
• 0198725345
• 9780198725350
• 0198725353

LCCN

2015943022

OCLC

• ocn942849371
• 942849371
• SCSB-5890950

Owning Institutions

Columbia University Libraries