Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present

1. Auflage 2013
ISBN: 978-0-85745-881-0
Verlag: Berghahn Books

Buch, Englisch, 360 Seiten, Format (B × H): 157 mm x 235 mm, Gewicht: 672 g

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.

Autoren/Hrsg.

Leaman, Jeremy

Waris, Attiya

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftswissenschaften Wirtschaftsgeschichte
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Geisteswissenschaften Geschichtswissenschaft Geschichtliche Themen Wirtschaftsgeschichte
• Sozialwissenschaften Politikwissenschaft Regierungspolitik Wirtschafts- und Finanzpolitik
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Wirtschaftliche Globalisierung
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftssysteme, Wirtschaftsstrukturen

Inhaltsverzeichnis

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 Kaçar

Chapter 13. International Taxes – Why, What and How?

Margit Schratzenstaller

Bibliography

Notes on Contributors

Index

Über Autor(innen)

Waris, Attiya
Attiya Waris is Senior Lecturer in the Commercial Law Department at the University of Nairobi and Vice-Chair of the Tax Justice Network. She is consulting editor of the Nairobi University Law Journal and a co-editor of the Journal of Australian Taxation. She has written numerous articles and reports on issues of taxation and taxation law, with particular reference to developing countries, and is author of Tax and Development: Solving Kenya’s Fiscal Crisis through Human Rights (LawAfrica, 2013) and co-author of Bringing the Billions Back: How Africa and Europe Can End Illicit Capital Flight (with Kristina Fröberg, Forum Syd, 2011).

Leaman, Jeremy
Jeremy Leaman is Senior Lecturer in the Department of Politics, History and International Relations at Loughborough University. He is co-editor of Journal of Contemporary European Studies and author of several books, including The Bundesbank Myth (Palgrave, 2001) and The Political Economy of Germany under Chancellors Kohl and Schröder: Decline of the German Model? (Berghahn Books, 2009). He is a member of the Tax Justice Network and the EuroMemo Group.

Jeremy Leaman is Senior Lecturer in the Department of Politics, History and International Relations at Loughborough University. He is co-editor of Journal of Contemporary European Studies and author of several books, including The Bundesbank Myth (Palgrave, 2001) and The Political Economy of Germany under Chancellors Kohl and Schröder: Decline of the German Model? (Berghahn Books, 2009). He is a member of the Tax Justice Network and the EuroMemo Group.