Fairness in International Taxation
Hart Publishing (Verlag)
978-1-5099-6807-7 (ISBN)
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Proposals for taxation of the digital economy and the OECD’s BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on the design of a fair international tax system, considering both corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, apportionment of tax revenue from multinational corporations, and the fairness of the international tax policy-making process.
The book provides critical perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary public policy, and proposes new ways to meet the demands of tax justice in a global context.
Ira K Lindsay is Associate Professor and Deputy Head of School, University of Surrey School of Law, UK. Benita Mathew is Lecturer in AI and FinTech at Surrey Business School, UK.
1. Introduction
Ira Lindsay (University of Surrey, UK) and Benita Mathew (University of Surrey, UK)
Part One: Theories of International Tax Justice
2. Theories of Contract as a Guide to Fairness in International Taxation
Henk Vording (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands) and Bastiaan Van Ganzen (Leiden University, the Netherlands)
3. Justice As Mutual Advantage in International Taxation
Ira Lindsay (University of Surrey, UK)
4. Jurisdiction To Tax in the Digital Economy and the Benefit Principle
Vasiliki Koukoulioti (Newcastle University, UK)
Part Two: Taxation of Cross-Border Workers
5. Re-Evaluating the Allocation of Tax Collection of Immigrants Between Home Country and Host Country
Tamir Shanan (College of Management School of Law, Israel) and Doron Narotzki (University of Akron, USA)
6. Caught Between Two Sovereigns: The International Taxation of Cross-Border Individuals
Bernard Schneider (Queen Mary University of London, UK)
Part Three: International Tax Policy
7. The Ethics, Economics, and Politics of Taxing (Digital) Multinationals
Peter Dietsch (University of Victoria, Canada) and Thomas Rixen (Freie Universität Berlin, Germany)
8. Why “Global” Fails: Inclusive Institutions & International Tax Policy Making
Natalia Pushkareva (University of Urbino, Italy)
9. Incentive Compatibility and Destination-Based Taxation
Laurens Van Apeldoorn (Open University, the Netherlands)
| Erscheint lt. Verlag | 20.3.2025 |
|---|---|
| Verlagsort | Oxford |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 1-5099-6807-5 / 1509968075 |
| ISBN-13 | 978-1-5099-6807-7 / 9781509968077 |
| Zustand | Neuware |
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