Tax Cooperation in an Unjust World (inbunden)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
208
Utgivningsdatum
2021-11-29
Förlag
OUP Oxford
Medarbetare
van Apeldoorn, Laurens
Dimensioner
237 x 165 x 19 mm
Vikt
490 g
Antal komponenter
1
ISBN
9780192848673

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Tax Cooperation in an Unjust World (inbunden)

Tax Cooperation in an Unjust World

av Allison Christians
Inbunden Engelska, 2021-11-29
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A demonstration of the role that tax systems play in achieving international justice; this book establishes that current international tax systems facilitate wealthy states claiming an unfair share of the global economy, shows how this system feeds off human suffering, and explains how to achieve justice using existing international structures.
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Nana Ama Safro, Tax Notes International an interesting idea in a time of change attention grabbing


Övrig information

Allison Christians is the H. Heward Stikeman Chair in Tax Law at McGill University, where she researches national and international tax law and policy. She focuses specifically on the relationship between taxation and economic development, as well as the role of institutions in the creation of tax policy norms. Before her academic career, she practiced tax law at Wachtell, Lipton, Rosen & Katz and Debevoise & Plimpton in New York. She has been named one of the Global Tax 50 most influential individuals in international taxation. Laurens van Apeldoorn is Assistant Professor of Constitutional Law and Legal Theory at the Open University, the Netherlands. His work on the intersection of law and philosophy is part of the research programme Transformative Effects of Globalisation in Law, funded by the Dutch Ministry of Education. Before joining the Open University, he was Assistant Professor of Philosophy at Leiden University. He has been O'Brien Fellow in Residence at the Centre for Human Rights and Legal Pluralism, McGill University, and Visiting Professor at the Centre for Ethics, University of Toronto.

Innehållsförteckning

1: Two Principles for Tax Cooperation 2: Obstacles to Fair Cooperation 3: Subsistence Rights and the Duty of Assistance 4: Tax Cooperation With a Duty of Assistance 5: The Burden of Subsistence Rights Deficits 6: Tax Cooperation Without a Duty of Assistance 7: Conclusion