Del i serien International Studies in Poverty Research

Tax Justice and Global Inequality

Practical Solutions to Protect Developing Country Revenues

Inbunden, Engelska, 2020

AvKrishen Mehta,Esther Shubert,Erika Dayle Siu

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In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals.Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Produktinformation

Utgivningsdatum2020-10-29
Mått140 x 222 x 21 mm
Vikt517 g
FormatInbunden
SpråkEngelska
SerieInternational Studies in Poverty Research
Antal sidor320
FörlagBloomsbury Publishing PLC
ISBN9781786998071

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Krishen Mehta is a Senior Global Justice Fellow at Yale University, USA. He serves on the Board of Aspen Institute’s Business and Society Program, and on the Asia Advisory Council of Human Rights Watch. He is a Director of Tax Justice Network based in the UK, and a Trustee of the Social Science Foundation at the University of Denver, USA.Esther Shubert is a PhD candidate in philosophy at Yale University, USA, working on theories of equality. She is a member of Yale's Global Justice Program where her work has focused primarily on illicit financial flows. Erika Dayle Siu is a tax and development policy specialist and has worked with the United Nations Development Programme and the International Centre for Taxation and Development. She was the first director of the Independent Commission for the Reform of International Corporate Taxation. She currently works on a team at the University of Illinois at Chicago, USA to build economic research capacity for tobacco taxation in developing countries as part of the Bloomberg Initiative to Reduce Tobacco Use.

Practical Solutions to Protect Developing Country Tax RevenuesEditors: Krishen Mehta, Esther Shubert, and Erika Dayle Siu1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich CountriesAlexandra Readhead2. Transfer Pricing Rules and Alternative Paths for the Tax Administrationsof Developing CountriesTovony Randriamanalina 3. International tax competition, harmful tax practices and the ‘race to thebottom’Annet Oguttu4. Taxing Digitalised Companies: Options for African CountriesMustapha Ndajiwo5. Tax aspects of Bilateral Investment Treaties and Free Trade AgreementsVictoria Lee6. Multinational Entity Finance Schemes: Formulary Apportionment as theway forward Kerrie Sadiq7. Joint Tax Audits between Developed and Developing CountriesJorg Alt and Charles Chilufya8. Tax avoidance in development finance: the case of a Finnfund investmentLauri Finer9. Raising Revenue and Improving Health Through Targeted Fiscal PoliciesErika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka10. Taxing Carbon – Time for a Multilateral ApproachTatiana Falcao11. Taxing for Justice: Fiscal Policy, Inequality, and Human RightsNikki Reisch 12. Towards a Just International Tax Order: Giving Content to Article 28 of theUniversal Declaration of Human Rights Through the Global Tax SystemMonica Iyer