Tax Justice and Tax Law: Understanding Unfairness in Tax Systems

This book explores different approaches to and ideas about tax justice, covering imbalances in international tax arrangements, protests against governments and large businesses, and the application of philosophical or economic theories to tax systems. The purpose is to gain a more precise understanding of how and why we disagree about tax justice and to assist in achieving real-world change.

Format: Paperback / softback
Length: 288 pages
Publication date: 12 May 2022
Publisher: Bloomsbury Publishing PLC

Tax systems are widely regarded as needing to be more just, and there is a consensus that they could be significantly more just than they currently are. However, reaching a consensus on what tax justice actually entails is a challenging task. This book explores a diverse range of approaches and ideas related to tax justice, covering various topics such as:- imbalances in international tax arrangements that deprive developing countries of revenue from natural resources and enable wealthy taxpayers to utilize tax havens;- protests against governments and large businesses;- attempts to influence policy through more technical means, such as the OECD's Base Erosion and Profit Shifting project;- interpersonal matters, such as the ways in which tax systems disadvantage women and minorities;- the application of broader philosophical or economic theories to tax systems.

The primary objective of this book is not to reconcile these underlying differences into a comprehensive theory but rather to gain a deeper understanding of the reasons behind our disagreements regarding tax justice. To achieve this, the editors have assembled a stellar cast of contributors from across four continents, each bringing a unique perspective and wealth of experience to the table. While these contributors may hold diverse views, they share a common interest in addressing the central question of how to agree and disagree about tax justice.

Recognizing that this is not merely an intellectual exercise but also a crucial step toward achieving real-world change, the book emphasizes the practical implications of its findings. It provides insights into the challenges and opportunities that arise in the pursuit of tax justice, and offers practical recommendations for policymakers, activists, and individuals seeking to promote greater fairness and equity in the tax system.

In conclusion, this book offers a comprehensive and insightful exploration of tax justice, providing a valuable resource for scholars, policymakers, and anyone interested in understanding the complexities and nuances of this critical issue. By examining a range of perspectives and approaches, it contributes to our understanding of how to agree and disagree about tax justice, and lays the foundation for achieving real-world change in this area.

Dimension: 234 x 156 (mm)
ISBN-13: 9781509945528