Tax Cooperation in an Unjust World (e-bok)
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Språk
Engelska
Antal sidor
208
Utgivningsdatum
2021-11-29
Förlag
OUP Oxford
ISBN
9780192664846

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Tax Cooperation in an Unjust World (e-bok)

Tax Cooperation in an Unjust World E-bok

av Allison Christians, Laurens Van Apeldoorn
E-bok (PDF - DRM), Engelska, 2021-11-29
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The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds offcontinued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling theprinciples and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
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