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Tax Cooperation in an Unjust World

Tax Cooperation in an Unjust World

作者： Laurens van Apeldoorn; Allison Christians
出版商： Oxford University Press
ISBN: 9780192848673
出版时间 November 2021
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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Tax Cooperation in an Unjust World demonstrates the key role that tax systems play in achieving international justice, making novel contributions to the field of international taxation: it establishes that the current international tax system allows wealthy states to claim more than they are justifiably entitled to from the global economy. Allison Christians and Laurens van Apeldoorn's analysis shows how this presently accepted reality both facilitates and feed off continued human suffering, and therefore violates conceptions of international distributive justice. They also explain how a fairer international tax system could be achieved to facilitate justice across states through incremental yet effective adaptation of existing international tax norms and rules.
1:Two Principles for Tax Cooperation
2:Obstacles to Fair Cooperation
3:Subsistence Rights and the Duty of Assistance
4:Tax Cooperation With a Duty of Assistance
5:The Burden of Subsistence Rights Deficits
6:Tax Cooperation Without a Duty of Assistance
7:Conclusion

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