Tax Justice and Tax Law : Understanding Unfairness in Tax Systems

"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change"-- Provided by publisher Contents About the Contributors 1. Mapping Tax Justice Arguments I. Introduction II. The Focus of Tax Justice Arguments III. Definitional Strictness IV. The Content of Tax Justice V. Conclusion: Campaigning PART I CONCEPTIONS OF JUSTICE 2. A Principle of 'Natural Justice': Sir William Petty's Treatise of Taxes and Contributions and the 'Royal Absolutist' Case for Excise I. Introduction: Sir William Petty II. The Treatise in Context III. Petty's Case for Excise IV. Sir John Davies and the 'Royal Absolutist' Tax Discourse V. Thomas Hobbes and the 'Royal Absolutist' Case for Excise VI. The Treatise Revisited 3. Balancing Conflicting Conceptions of Justice in Taxation I. Introduction II. Conceptions of Justice III. The Hillen Incentive IV. Conclusion 4. (Un)Fairness as an Irritant to the Legal System: The Case of Two Legislatures and More Multinational Enterprises I. Introduction II. The Hearings in the US Senate PSI And UK PAC III. The Debate Over Fair Taxation: US Senate PSI and UK PAC IV. Changes in the International Tax Landscape V. Tax Rulings: State Aid Enforcement VI. Fairness Initiatives: Hard and Soft Law Changes VII. Fairness: An Irritation of the Legal System by the Political System VIII. Fair within ATAD IX. Fair within the Preamble: What is its Effect? X. Conclusion PART II SOCIAL PROVISION 5. Taxing for Social Justice or for Growth? I. Introduction II. The Good and the Bad III. The Early Doctrine of Tax Fairness IV. Ability to Pay Principle as both Horizontal and Vertical Equity V. Tax Principles in the Context of Social Justice in Welfare State Economies VI. Neutrality Principles for Economic Growth VII. The Tax Base Issue VIII. The Nordic Dual Income Tax Paradox IX. Structural Adjustment Programmes, Fiscal Austerity, Neoliberal Tax Policy and Detaxation X. Conclusions: Fair and Sustainable Tax System from a European Perspective 6. A Brief Theory of Taxation and Framework Public Goods I. Introduction II. Framework Goods III. A Short Theory of Public Finance Disgrace IV. Conclusion PART III CITIZENSHIP 7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers I. Background and Aim of Research II. The Democratic Implications of Increased Taxpayer Mobility and the Significance of Formal Citizenship III. The Significance of Informal Citizenships and their Identification Through the Swedish Example IV. Social Citizenship through Access to (Social) Welfare Benefits V. Fiscal Citizenship through Economic Activity and the Payment of Taxes VI. Political Citizenship THrough the Ability to Vote VII. Concluding Commentary 8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation I. Introduction II. Tax Fairness: from Progressivity to Regressivity III. Retaining Rich People and their Capital IV. Investors and Investor Immigrants (Commodifying Immigration) V. Educated and Skilled Labour VI. Fungible Labour: Authorised and Unauthorised Immigrants VII. Conclusion PART IV INTERNATIONAL 9. What May We Expect of a Theory of International Tax Justice? I. Introduction II. Distributive Justice in Taxation III. Procedural Justice in Taxation IV. Is Pragmatism the Remaining Option? V. Summing Up 10. Re-Imagining Tax Justice in a Globalised World I. Introduction II. Income Taxation: From Benefit Taxation to Ability to Pay III. States under Competition: Benefit Taxation For Some IV. Benefit Taxes For Some: Between Two Ideals of the State V. Conclusion 11. Between Legitimacy and Justice in International Tax Policy I. Introduction II. Legitimacy Problems in the International Tax Regime III. Justice Problems in the International Tax Regime IV. Does Justice Dismiss Legitimacy Claims? V. Does Legitimacy Dismiss Justice Claims? VI. The Legitimacy-Justice Fallacy and its Role in International Tax Policy PART V JUSTICE AND PROCEDURES 12. Tax Justice in the Post-BEPS Era: Enhanced Cooperation Among Tax Authorities and the Protection of Taxpayer Rights in the EU I. Tax Justice and the Oecd Beps Action Plan II. Exchange of Information and Protection of Taxpayer Rights in the Eu III. The Way Forward: Remedying the Uncertainty 13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory I. Introduction II. Review of Prior Literature III. Theoretical Framework IV. Research Methods V. Discussion of the Findings VI. Conclusions 14. Tax Tribunals and Justice for Litigants in Person I. Tax Dispute Resolution before 2009 II. The Leggatt Report III. The Government"s Response IV. The Creation of the Unified Tribunals: TCEA 2007 V. Case Categorisation VI. Litigants in Person VII. Jurisdiction Issues and Litigants in Person 15. New Wave Technologies and Tax Justice I. Introduction II. Tax Justice III. NWTs: The Basics IV. The Impact of Nwts on Tax Justice Benefits V. Proposal VI. Conclusion Index "Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change." Resumen del editor This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; protests against governments and large businesses; attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; and the application of wider philosophical or economic theories to tax systems