John Christensen ■ Global Tax Fairness: new book from Oxford University Press
This new book from Oxford University Press, edited by Thomas Pogge and Krishen Mehta, publishes fifteen chapters by leading tax justice scholars on different topics ranging from country-by-country reporting to unitary taxation, from automatic information exchange to tax wars, with clear and practicable policy recommendations for how to move forward on a tax justice agenda. As OUP say on the book’s rear cover:
“This book addresses fifteen different reform proposals that are urgently needed to correct the fault lines in the international tax systems 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.”
More details below.
Global Tax Fairness
Edited by Thomas Pogge and Krishen Mehta
- 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
Hardback
Published: 04 February 2016
384 Pages | 40 Figures
234x156mm
ISBN: 9780198725343
Table of Contents
Thomas Pogge and Krishen Mehta: Introduction: The Moral Significance of Tax-Motivated Illicit Financial Outflows
1: Itai Grinberg: Building Institutions for a Globalized World: Automatic Information Exchange
2: James S. Henry: Let’s Tax Anonymous Wealth!
3: Richard Murphy: Country-by Country Reporting
4: Reuven Avi-Yonah: Hanging Together: A Multilateral Approach to Taxing Multinationals
5: Edward Kleinbard: Stateless Income and its Remedies
6: Lorraine Eden: The Arm’s Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States
7: Lee Corrick: The Taxation of Multinational Enterprises
8: Peter Wahl: More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax
9: Sol Picciotto: Towards Unitary Taxation: Combined Reporting and Formulary Apportionment
10: Harald Tollan: An International Convention on Financial Transparency
11: Vito Tanzi: Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority
12: Nicholas Shaxson and John Christensen: Tax Competitiveness: A Dangerous Obsession
13: Johnny West: A Fair Deal in Extractives: The Company Profit-Related Contract
14: Michael C. Durst: Self-Help and Altruism: Protecting Developing Countries’ Tax Revenues
15: Krishen Mehta and Erika Dayle Siu: Ten Ways Developing Countries can take Control of their own Tax Destinies
Related articles
The Tax Justice Network’s most read pieces of 2024
Stolen Futures: Our new report on tax justice and the Right to Education
Stolen futures: the impacts of tax injustice on the Right to Education
31 October 2024
CERD submission: Racialised impacts of UK’s ‘second empire’
UN submission sets out racist impacts of UK’s ‘second empire’
Infographic: The extreme wealth of the superrich is making our economies insecure
Wiki: How to tax the superrich (with pictures)
Taxing extreme wealth: what countries around the world could gain from progressive wealth taxes
19 August 2024