Tax Justice and Tax Law

Dominic de Cogan is Senior Lecturer in Tax Law and Peter Harris is Professor of Tax Law, both at the University of Cambridge.

• 1. Mapping Tax Justice Arguments Dominic de CoganPART ICONCEPTIONS OF JUSTICE2. A Principle of ‘Natural Justice’: Sir William Petty’s Treatise of Taxes and Contributions and the ‘Royal Absolutist’ Case for Excise Matthew Ward3. Balancing Conflicting Conceptions of Justice in Taxation Sonja Dusarduijn and Hans Gribnau4. (Un)Fairness as an Irritant to the Legal System: Th e Case of Two Legislatures and More Multinational Enterprises Emer HuntPART IISOCIAL PROVISION5. Taxing for Social Justice or for Growth? Asa Gunnarsson6. A Brief Theory of Taxation and Framework Public Goods Darien ShanskePART IIICITIZENSHIP7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers Yvette Lind8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation Henry OrdowerPART IVINTERNATIONAL9. What May We Expect of a Theory of International Tax Justice? Dirk Broekhuijsen and Henk Vording10. Re-Imagining Tax Justice in a Globalised World Tsilly Dagan11. Between Legitimacy and Justice in International Tax Policy Ivan OzaiPART VJUSTICE AND PROCEDURES12. 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 Perrou13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James14. Tax Tribunals and Justice for Litigants in Person Richard Thomas15. New Wave Technologies and Tax Justice Benjamin Walker

The book will bring us several steps further to achieve a better tax world. I hope many scholars and policy makers will incorporate the various ideas in the book!