عدالت مالیاتی و اقتصاد سیاسی سرمایه‌داری جهانی، از 1945 تا کنون

Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice. 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. Attiya Waris is Senior Lecturer in the Commercial Law Department at the University of Nairobi and Vice-Chair of the Tax Justice Network. She is consulting editor of the __Nairobi University Law Journal__ and a co-editor of the __Journal of Australian Taxation__. She has written numerous articles and reports on issues of taxation and taxation law, with particular reference to developing countries, and is author of __Tax and Development: Solving Kenya's Fiscal Crisis through Human Rights__ (LawAfrica, 2013) and co-author of __Bringing the Billions Back: How Africa and Europe Can End Illicit Capital Flight__ (with Kristina Fröberg, Forum Syd, 2011). La 4e de couverture indique : "Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice."