Results 201 to 210 of about 660,760 (259)
Taxing the use of user data as a way of promoting tax justice in the digital economy
Cristina Barbosa Rodrigues
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2021
Abstract After his initial success in tax policy, the Moscos became more ambitious. Pushed by the French government and in competition with the OECD, they promoted an overhaul of the entire European tax system that would have allowed member states to tax multinationals more effectively, including a digital tax on the so-called GAFAs and ...
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Abstract After his initial success in tax policy, the Moscos became more ambitious. Pushed by the French government and in competition with the OECD, they promoted an overhaul of the entire European tax system that would have allowed member states to tax multinationals more effectively, including a digital tax on the so-called GAFAs and ...
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2020
This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to
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This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to
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Journal of Religious Ethics, 2015
AbstractA story of rabbinic poverty relief serves as the fulcrum of this presentation of a rabbinic perspective on wealth and taxes. The rabbinic move, from biblical to Mishnaic law, places the obligation of poverty relief on the city and suggests that the institutions of the polis are the only way to achieve justice on this scale.
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AbstractA story of rabbinic poverty relief serves as the fulcrum of this presentation of a rabbinic perspective on wealth and taxes. The rabbinic move, from biblical to Mishnaic law, places the obligation of poverty relief on the city and suggests that the institutions of the polis are the only way to achieve justice on this scale.
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European Journal of Sociology, 2003
A RATHER dim recollection of Thomas Nagel's books over the decades leaves the impression of an extraordinarily perceptive and deep thought, straightforwardly revealing the essentials of the topic, yet remaining at a high level of abstraction and generality.
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A RATHER dim recollection of Thomas Nagel's books over the decades leaves the impression of an extraordinarily perceptive and deep thought, straightforwardly revealing the essentials of the topic, yet remaining at a high level of abstraction and generality.
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Tax Justice - Justice of Taxation
SSRN Electronic Journal, 2018The paper searches literature for the treatment of "Tax Justice" or "justice of taxation" and finds that there is not much work done so far. In turn, it develops some criteria and norms based on Catholic Social Teaching and argues, that it makes pragmatically more sense to remove injustice in present taxation than developing an ideal of "tax justice ...
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Oxford Journal of Legal Studies, 2003
prehensive account of tax law would have to be grounded in a deeper analysis of the nature, function, and legitimacy of our taxation system-especially, in normative propositions about the relationship between the state and its citizens, about the distribution of costs and benefits within a society, and about the nature and requirements of social ...
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prehensive account of tax law would have to be grounded in a deeper analysis of the nature, function, and legitimacy of our taxation system-especially, in normative propositions about the relationship between the state and its citizens, about the distribution of costs and benefits within a society, and about the nature and requirements of social ...
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International Tax Justice Between Machiavelli and Habermas
Bulletin for International Taxation, 2014The Institute for Austrian and International Tax Law (WU) in Vienna continues to host the annual Klaus Vogel Lecture. This year’s lecture was given by Prof. Dr Peter Essers on 18 October 2013. Dr Hans-Ulrich Lauermann commented on the lecture.
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Flat Taxes and Distributional Justice
Review of Social Economy, 1998Income tax reform has become a hot topic in both the United States and Canada. Over the past few years, a variety of proposals have been advanced for the replacement of the current income tax system and most proposals involve a compression of the multi-rate structure into a single rate and a shift to some form of consumption tax base.
Maxime Fougére, Giuseppe C. Ruggeri
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International Tax and Global Justice
SSRN Electronic Journal, 2016AbstractInequality, as well as the scope of the duty of justice to reduce it, has always been a central concern of political justice. Income taxation has been seen as a key tool for redistribution and the state was the arena for discussions of justice.
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