Dewey Edition23
ReviewsOne often finds that tax books, especially books on international taxation, fall mainly into two categories-those that are very theoretical and often embedded in public finance discourse, and those that are very technical and often legalistic. This is one of the few books which falls somewhere in the middle and does so in a very successful way... This is, overall, an excellent book, highly recommended to tax scholars and those following recent initiatives forinternational tax reform.
Table Of ContentIntroduction: The Moral Significance of Tax-Motivated Illicit Financial Outflows1. Building Institutions for a Globalized World: Automatic Information Exchange2. Let's Tax Anonymous Wealth!3. Country-by Country Reporting4. Hanging Together: A Multilateral Approach to Taxing Multinationals5. Stateless Income and its Remedies6. The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States7. The Taxation of Multinational Enterprises8. More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax9. Towards Unitary Taxation: Combined Reporting and Formulary Apportionment10. An International Convention on Financial Transparency11. Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority12. Tax Competitiveness: A Dangerous Obsession13. A Fair Deal in Extractives: The Company Profit-Related Contract14. Self-Help and Altruism: Protecting Developing Countries' Tax Revenues15. Ten Ways Developing Countries can take Control of their own Tax Destinies
SynopsisThis book is on tax justice and why it is important for peace, human rights, and a more sustainable future. It addresses the inequities that currently exist in the global tax system, and what can be done about it., This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act., This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit inpoor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impedimentto sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.