A Journey Through European and International Taxationis a widely ranging festschrift in which thirty-six prominent tax scholars from all across Europe examine the legacy of the renowned tax scholar Peter Essers’ research interests from the more prominent philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. To some extent, because of his overlapping careers in academia and politics, Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’.
What’s in this book:
The book’s magnificent overview of the most relevant technical and policy aspects of European and international taxation includes extensively analysed chapters on the following topics and issues:
- developing sustainable corporate tax governance
- tax whistleblowing
- transfer pricing
- balancing qualitative and quantitative approaches to tax research
- necessity to reach something close to ‘equal treatment’ between the upper and lower social classes
- consent and democracy
- tax rebellions
- tax evasion and tax avoidance
- taxation of cross-border remote workers and their employers
- mitigation of double taxation of income earned by entertainers and sportspersons, and
- the international tax treaty network
How this will help you:
More than a homage to this scholar’s far-reaching contributions, this book is phenomenal for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be vital to tax practitioners, policymakers, tax consultants, academics, and interested researchers in economics, political science, and sociology.
