Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Introduction: Why Tax Justice Matters in Global Economic Development Jeremy Leaman & Attiya Waris Part I: Taxation, Tax Culture and Taxation Reform in European Countries Chapter 1. Dismantling Slasher Osborne: why Britain needs tax reform, not cuts George Irvin Chapter 2. Social and Economic Aspects (or Failures) of Tax Policy in Germany Dieter Eissel Chapter 3. Tax Reform, Income Inequality and the Welfare State: The Case of Portugal Miguel Glatzer Chapter 4. The Fiscal Lessons of the Global Crisis for the European Union: The Destructive Consequences of Tax Competition Jeremy Leaman Part II: Taxation, Taxation Policy and Less Developed Economies Chapter 5. British Government Attitudes to British Tax Havens: An examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 Paul Sagar, Nick Shaxson, John Christensen Chapter 6. Tax Treaties between Developed and Developing Countries Alberto Vega Chapter 7. Taxation and State Legitimacy in Kenya Attiya Waris Chapter 8. The Role of Inter-Company Transfers of Intangible Assets in Tax Avoidance Practices in Nigeria Olatunde Julius Otusanya Chapter 9. Gender, Poverty and Taxation: An overview of a multi-country study of gender and taxation Caren Grown & Imraan Valodia PART III: RECATING TAXATION POLICY: PRINCIPLES AND THEIR INTERNATIONAL IMPLICATIONS Chapter 10. Equity, Efficiency and Progressive Taxation Paolo Ermano Chaper 11. Comprehensive lifetime taxation of international citizens: A solution to tax avoidance, tax competition, and tax unfairness Doug Bamford Chapter 12. Tax Justice through Country-by-Country Reporting: An Analysis of the Idea's Political Journey Dries Lesage & Yusuf Kacar Chapter 13. International Taxes - Why, What and How? Margit Schratzenstaller Bibliography Notes on Contributors Index
