Tax Justice and Tax Law Understanding Unfairness in Tax Systems
Produktdetaljer
Om bidragsyterne
Dominic de Cogan is Senior Lecturer in Tax Law and Peter Harris is Professor of Tax Law, both at the University of Cambridge.The book will bring us several steps further to achieve a better tax world. I hope many scholars and policy makers will incorporate the various ideas in the book!
- Peter Hongler, University of St Gallen, Intertax
There are several features of this book that make it useful for tax administration scholars and practitioners who are interested in tax justice and how tax administration, as an integral part of tax systems, can contribute to its fairness.
- Nigar Hashimzade, Brunel University London, Journal of Tax Administration
There is an optimism one gets from reading the chapters in this well-balanced, scholarly book. This book stands now as a testimony to the fact that there is far more that we have in common than that which divides us … the chapters of the book underscore our commonality.
- Stephen Daly, King’s College London, British Tax Review
This book considers various perspectives on tax justice contributed by an impressive number of experts – 20 in total, including both established and rising scholars … Subjects covered broadly include imbalances in international tax arrangements, the taxation of large companies, procedural justice, the tax biases against women and minorities, and the application of broader philosophical and economic approaches to tax justice … This book is a welcome addition to the literature. In his introduction, Dominic de Cogan writes that “the strength of this volume . . . is its sheer diversity” (p 2). This remark summarises the greatest value of the book
- Chike Emedosi, University of Aberdeen, The Edinburgh Law Review