Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present

Jeremy Leaman is Senior Lecturer in the Department of Politics, History and International Relations at Loughborough University. He is co-editor of Journal of Contemporary European Studies and author of several books, including The Bundesbank Myth (Palgrave, 2001) and The Political Economy of Germany under Chancellors Kohl and Schröder: Decline of the German Model? (Berghahn Books, 2009). He is a member of the Tax Justice Network and the EuroMemo Group.

• Introduction: Why Tax Justice Matters in Global Economic DevelopmentJeremy Leaman & Attiya WarisPart I: Taxation, Tax Culture and Taxation Reform in European Countries Chapter 1. Dismantling Slasher Osborne: why Britain needs tax reform, not cutsGeorge Irvin Chapter 2. Social and Economic Aspects (or Failures) of Tax Policy in GermanyDieter EisselChapter 3. Tax Reform, Income Inequality and the Welfare State: The Case of PortugalMiguel Glatzer Chapter 4. The Fiscal Lessons of the Global Crisis for the European Union: The Destructive Consequences of Tax CompetitionJeremy Leaman Part II: Taxation, Taxation Policy and Less Developed Economies Chapter 5. British Government Attitudes to British Tax Havens: An examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75Paul Sagar, Nick Shaxson, John Christensen Chapter 6. Tax Treaties between Developed and Developing CountriesAlberto Vega Chapter 7. Taxation and State Legitimacy in KenyaAttiya Waris Chapter 8. The Role of Inter-Company Transfers of Intangible Assets in Tax Avoidance Practices in NigeriaOlatunde Julius Otusanya Chapter 9. Gender, Poverty and Taxation: An overview of a multi-country study of gender and taxationCaren Grown  & Imraan Valodia PART III: RECATING TAXATION POLICY: PRINCIPLES AND THEIR INTERNATIONAL IMPLICATIONSChapter 10. Equity, Efficiency and Progressive TaxationPaolo Ermano Chaper 11. Comprehensive lifetime taxation of international citizens: A solution to tax avoidance, tax competition, and tax unfairnessDoug Bamford Chapter 12. Tax Justice through Country-by-Country Reporting: An Analysis of the Idea’s Political JourneyDries Lesage & Yusuf Kaçar Chapter 13. International Taxes – Why, What and How?Margit Schratzenstaller BibliographyNotes on ContributorsIndex

“The selling point of this volume is the sustained focus on tax, justice and a whole variety of topical debates, backed up by detailed and thought-provoking research…. Overall, this is an interesting collection of work that would be an excellent addition to any academic library. It is not the final word on this subject, but the aim seems to have been to open up interdisciplinary debates on matters of the highest possible importance. In this, it has certainly been successful.”  ·  Journal of Contemporary European Studies“This is an insightful and intensely relevant collection providing a modern interpretation of political economy’s engagement with questions of tax law… What is clearly needed now, more than ever, is an informed review of the existing literature on political economy—and, in particular, of the significant intellectual accomplishments in this area of the great early and mid-twentieth century writers on global, economic justice. This literature is referenced throughout these essays, and this is very much to be welcomed.”  ·  Ann Mumford, Queen Mary, University of London“This book addresses a topical issue, linking together the question of taxation, justice and development. I am not aware of another book that attempts to covers the topic so comprehensively… The core of the book consists of a good array of strong comparative and theoretical chapters. It is a good book and highly recommended.”  ·  Ronen Palan, University of Birmingham