000			05098nam a2200553 i 4500
001			9781509935024
003			CaBNVSL
005			20240319151320.0
006			m o d
007			cr cn|||||||||
008			201009s2020 enk ob 101 0 eng d
010			_z 2020026409 (print)
020			_a9781509935024 _q(ebook)
020			_z9781509935000 _q(PDF)
020			_z9781509934997 _q(hardback)
020			_z1509934995 _q(print)
020			_z9781509935017 _q(epub)
024	7		_a10.5040/9781509935024 _2doi
035			_a(CaBNVSL)mat09935024
040			_aDLC _beng _erda _cCaBNVSL _dCaBNVSL
050		4	_aK4460 _b.T3844 2020eb
082	0	0	_a343.04 _223
245	0	0	_aTax justice and tax law : _bunderstanding unfairness in tax systems / _cedited by Dominic de Cogan and Peter Harris.
250			_aFirst edition.
264		1	_aLondon [England] : _bHart Publishing, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource (272 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aMapping 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? / êAsa 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.
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_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"-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
650		0	_aTaxation _xLaw and legislation.
650		0	_aTax administration and procedure.
650		0	_aFiscal policy.
650		7	_aTaxation & duties law _2bicssc
655		0	_aElectronic books.
700	1		_aDe Cogan, Dominic, _eeditor.
700	1		_aHarris, Peter _c(Editor of Tax justice and tax law), _eeditor.
776	0	8	_iPrint version: _z9781509934997
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781509935024?locatt=label:secondary_bloomsburyCollections
975			_aHart Publishing 2020
999			_c10673 _d10673