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

"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."--Provided by publisher Contents List of Tables and Figures Introduction: Why Tax Justice Matters in Global Economic Development Part I: Taxation, Tax Culture and Taxation Reform in European Countries 1. Dismantling Slasher Osborne: Why Britain Needs Tax Reform, not Cuts 2. Social and Economic Aspects of Tax Policy in Germany 3. Tax Reform, Income Inequality and the Welfare State: The Case of Portugal 4. The Fiscal Lessons of the Global Crisis for the European Union: The Destructive Consequences of Tax Competition Part II: Taxation, Taxation Policy and Less Developed Economies 5. British Government Attitudes to British Tax Havens: An Examination of Whitehall Responses to the Growth of Tax Havens in British Dependent Territories from 1967–75 6. Tax Treaties between Developed and Developing Countries: The Role of the OECD and UN Models 7. Taxation and State Legitimacy in Kenya 8. The Role of Inter- company Transfers of Intangible Assets in Tax Avoidance Practices in Nigeria 9. Gender, Poverty and Taxation: An Overview of a Multi- country Study of Gender and Taxation Part III: Recasting Taxation Policy: Principles and Their International Implications 10. Equity, Efficiency and Progressive Taxation 11. Comprehensive Lifetime Taxation of International Citizens: A Solution to Tax Avoidance, Tax Competition, and Tax Unfairness 12. Tax Justice through Country- by- Country Reporting: An Analysis of the Idea’s Political Journey 13. International Taxes – Why, What and How? Notes on Contributors Bibliography Index