Tax Justice and Tax Law

Tax Justice and Tax Law

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.

1. Mapping Tax Justice Arguments
Dominic de Cogan

PART I
CONCEPTIONS OF JUSTICE
2. A Principle of 'Natural Justice': Sir William Petty's Treatise of Taxes and Contributions and the 'Royal Absolutist' Case for Excise
Matthew Ward
3. Balancing Conflicting Conceptions of Justice in Taxation
Sonja Dusarduijn and Hans Gribnau
4. (Un)Fairness as an Irritant to the Legal System: Th e Case of Two Legislatures and More Multinational Enterprises
Emer Hunt

PART II
SOCIAL PROVISION
5. Taxing for Social Justice or for Growth?
Asa Gunnarsson
6. A Brief Theory of Taxation and Framework Public Goods
Darien Shanske

PART III
CITIZENSHIP
7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers
Yvette Lind
8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation
Henry Ordower

PART IV
INTERNATIONAL
9. What May We Expect of a Theory of International Tax Justice?
Dirk Broekhuijsen and Henk Vording
10. Re-Imagining Tax Justice in a Globalised World
Tsilly Dagan
11. Between Legitimacy and Justice in International Tax Policy
Ivan Ozai

PART V
JUSTICE AND PROCEDURES
12. 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
13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory
Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James
14. Tax Tribunals and Justice for Litigants in Person
Richard Thomas
15. New Wave Technologies and Tax Justice
Benjamin Walker

A collection of essays written by world-leading experts showcasing a uniquely broad range of approaches to the interaction of tax justice and tax law.