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Scale shift in international tax justice: comparing the UK and Australia from 2008 to 2016
Social Movement Studies, 2019International tax justice issues, such as corporate tax avoidance, have gained particular salience over the past decade in an environment of financial instability and government austerity.
Michael Vaughan
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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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World Tax Journal, 2018
The aim of this contribution is to analyse the arm’s length standard from a tax justice perspective so as to determine the proper breadth of the fiction it imposes. To that end, an interpretative solution is proposed to minimize negative outcomes derived
A. Ibarrola
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The aim of this contribution is to analyse the arm’s length standard from a tax justice perspective so as to determine the proper breadth of the fiction it imposes. To that end, an interpretative solution is proposed to minimize negative outcomes derived
A. Ibarrola
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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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International Tax and Global Justice
2017Inequality, 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. Globalization and the tax competition it fosters among states change the context for the discussion of ...
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‘peace, easy taxes, and justice’
2008Smith wrote on the role of government for legislators and those who influenced them. Unfazed by a non-existent mass electorate (Adam Smith did not have a vote under the existing franchise), ministers, lords and MPs were sensitive, however, to their image among their peers, and were not comfortable with anything likely to undermine the social respect ...
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Drug Taxes and Tax Rates: Politics, Efficiency or Justice?
Journal of Drug Issues, 1990Tax controls are one of the leading alternatives to drug prohibition. The impact, success and acceptability of drug taxes depends, however, on which tax model is applied. This article examines political, economic and legal drug tax models and concludes that a retributive model, which is similar to an efficiency-based tax, is the best choice.
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