One often finds that tax books, especially books on international taxation, fall mainly into two categories-those that are very theoretical and often embedded in public finance discourse, and those that are very technical and often legalistic. This is one of the few books which falls somewhere in the middle and does so in a very successful way... This is, overall, an excellent book, highly recommended to tax scholars and those following recent initiatives for international tax reform.
Christiana HJI Panayi, British Tax Review 2017 Publication
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.
Les mer
This book is on tax justice and why it is important for peace, human rights, and a more sustainable future. It addresses the inequities that currently exist in the global tax system, and what can be done about it.
Les mer
Introduction: The Moral Significance of Tax-Motivated Illicit Financial Outflows ; 1. Building Institutions for a Globalized World: Automatic Information Exchange ; 2. Let's Tax Anonymous Wealth! ; 3. Country-by Country Reporting ; 4. Hanging Together: A Multilateral Approach to Taxing Multinationals ; 5. Stateless Income and its Remedies ; 6. The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States ; 7. The Taxation of Multinational Enterprises ; 8. More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax ; 9. Towards Unitary Taxation: Combined Reporting and Formulary Apportionment ; 10. An International Convention on Financial Transparency ; 11. Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority ; 12. Tax Competitiveness: A Dangerous Obsession ; 13. A Fair Deal in Extractives: The Company Profit-Related Contract ; 14. Self-Help and Altruism: Protecting Developing Countries' Tax Revenues ; 15. Ten Ways Developing Countries can take Control of their own Tax Destinies
Les mer
One often finds that tax books, especially books on international taxation, fall mainly into two categories-those that are very theoretical and often embedded in public finance discourse, and those that are very technical and often legalistic. This is one of the few books which falls somewhere in the middle and does so in a very successful way... This is, overall, an excellent book, highly recommended to tax scholars and those following recent initiatives for international tax reform.
Les mer
Practical reform ideas to achieve tax justice
Brings together contributions that together act as a repository for change
A guide for policy makers and legislators
Details the reforms that are needed and how they can be achieved
Les mer
Thomas Pogge is Leitner Professor of Philosophy and International Affairs and founding Director of the Global Justice Program at Yale. He holds part-time positions at King's College, London and the Universities of Oslo and Central Lancashire. Professor Pogge is a member of the Norwegian Academy of Science as well as President of Academics Stand Against Poverty (ASAP), an international network aiming to enhance the impact of scholars, teachers, and students on
global poverty, and of Incentives for Global Health, a team effort toward developing a complement to the pharmaceutical patent regime that would improve access to advanced medicines for the poor worldwide
(www.healthimpactfund.org). Professor Pogge's recent publications include Politics as Usual (Polity, 2010); World Poverty and Human Rights (Polity, 2008); John Rawls: His Life and Theory of Justice (Oxford, 2007); and Freedom from Poverty as a Human Right (Oxford & UNESCO, 2007). Krishen Mehta is a former partner with PricewaterhouseCoopers, and worked with them for almost 30 years in their NY, London, and Tokyo offices. He is an engineer by training,
has an MBA, and is a Chartered Accountant. He serves on the Asia Advisory Council of Human Rights Watch, is on the Advisory Council of Aspen Institute's Business and Society Program, is Senior Adviser to the Tax Justice Network, and is a Senior
Global Justice Fellow at Yale University.
Les mer
Practical reform ideas to achieve tax justice
Brings together contributions that together act as a repository for change
A guide for policy makers and legislators
Details the reforms that are needed and how they can be achieved
Les mer
Produktdetaljer
ISBN
9780198725343
Publisert
2016
Utgiver
Vendor
Oxford University Press
Vekt
692 gr
Høyde
240 mm
Bredde
158 mm
Dybde
26 mm
Aldersnivå
U, P, 05, 06
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
384