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