Tax justice and tax law understanding unfairness in tax systems
Mapping tax justice arguments / de Cogan -- A principle of 'natural justice' : Sir William Petty's Treatise of Taxes and contributions and the 'Royal Absolutist' Case for excise / Matthew Ward -- Balancing conflicting conceptions of justice in taxation / Sonja Dusarduijn and...
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| Sprache: | English |
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Oxford, UK ; New York, NY
Hart Publishing, an imprint of Bloomsbury Publishing
2020
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| 245 | 1 | 0 | |a Tax justice and tax law |b understanding unfairness in tax systems |c edited by Dominic de Cogan and Peter Harris |
| 264 | 1 | |a Oxford, UK ; New York, NY |b Hart Publishing, an imprint of Bloomsbury Publishing |c 2020 | |
| 300 | |a viii, 289 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 520 | 3 | |a Mapping tax justice arguments / de Cogan -- A principle of 'natural justice' : Sir William Petty's Treatise of Taxes and contributions and the 'Royal Absolutist' Case for excise / Matthew Ward -- Balancing conflicting conceptions of justice in taxation / Sonja Dusarduijn and Hans Gribnau -- (Un)fairness as an irritant to the legal system : the case of two legislatures and more multinational enterprises / Emer Hunt -- Taxing for social justice or for growth? / Åsa Gunnarsson -- A brief theory of taxation and framework public goods / Darien Shanske -- A critical analysis of how formal and informal citizenships influence justice between mobile taxpayers / Yvette Lind -- Immigration, emigration, fungible labour and the retreat from progressive taxation / Henry Ordower -- What may we expect of a theory of international tax justice? / Dirk Broekhuijsen and Henk Vording -- Re-imagining tax justice in a globalised world / Tsilly Dagan -- Between legitimacy and justice in international tax policy / Ivan Ozai -- Tax justice in the post-BEPS Era : enhanced cooperation among tax authorities and the protection of taxpayer rights in the EU / Christiana HJI Panayi and Katerina Perrou -- Tax justice and older people : an examination through the lens of critical tax theory / Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James -- Tax tribunals and justice for litigants in person / Richard Thomas -- New wave technologies and tax justice / Benjamin Walker | |
| 520 | 3 | |a "Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. 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 influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change." | |
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| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe, ePDF |t Tax justice and tax law |d Oxford, UK ; New York, NY : Hart Publishing, an imprint of Bloomsbury Publishing, 2020 |z 978-1-50993-500-0 |
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Datensatz im Suchindex
| DE-BY-UBM_katkey | 6217146 |
|---|---|
| DE-BY-UBM_media_number | 99995765005 |
| _version_ | 1823048796499607552 |
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| author2 | De Cogan, Dominic Harris, Peter 1964- |
| author2_role | edt edt |
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| author_GND | (DE-588)1095565648 (DE-588)1048702480 |
| author_facet | De Cogan, Dominic Harris, Peter 1964- |
| building | Verbundindex |
| bvnumber | BV047003773 |
| classification_rvk | PP 8106 |
| ctrlnum | (OCoLC)1192533779 (DE-599)BVBBV047003773 |
| dewey-full | 343.04 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.04 |
| dewey-search | 343.04 |
| dewey-sort | 3343.04 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Book |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV047003773 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-03T15:58:23Z |
| institution | BVB |
| isbn | 9781509945528 9781509934997 1509934995 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032411336 |
| oclc_num | 1192533779 |
| open_access_boolean | |
| owner | DE-M124 DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-M124 DE-M382 DE-19 DE-BY-UBM |
| physical | viii, 289 Seiten |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Hart Publishing, an imprint of Bloomsbury Publishing |
| record_format | marc |
| spellingShingle | Tax justice and tax law understanding unfairness in tax systems Steuersystem (DE-588)4183215-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steuergerechtigkeit (DE-588)4057437-4 gnd Besteuerungsprinzip (DE-588)4203135-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4183215-2 (DE-588)4027451-2 (DE-588)4057437-4 (DE-588)4203135-7 (DE-588)4057447-7 (DE-588)4116614-0 (DE-588)4143413-4 |
| title | Tax justice and tax law understanding unfairness in tax systems |
| title_auth | Tax justice and tax law understanding unfairness in tax systems |
| title_exact_search | Tax justice and tax law understanding unfairness in tax systems |
| title_full | Tax justice and tax law understanding unfairness in tax systems edited by Dominic de Cogan and Peter Harris |
| title_fullStr | Tax justice and tax law understanding unfairness in tax systems edited by Dominic de Cogan and Peter Harris |
| title_full_unstemmed | Tax justice and tax law understanding unfairness in tax systems edited by Dominic de Cogan and Peter Harris |
| title_short | Tax justice and tax law |
| title_sort | tax justice and tax law understanding unfairness in tax systems |
| title_sub | understanding unfairness in tax systems |
| topic | Steuersystem (DE-588)4183215-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steuergerechtigkeit (DE-588)4057437-4 gnd Besteuerungsprinzip (DE-588)4203135-7 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Steuersystem Internationales Steuerrecht Steuergerechtigkeit Besteuerungsprinzip Steuerpolitik Steuerrecht Aufsatzsammlung |
| work_keys_str_mv | AT decogandominic taxjusticeandtaxlawunderstandingunfairnessintaxsystems AT harrispeter taxjusticeandtaxlawunderstandingunfairnessintaxsystems |