This book explores the thorny normative issues raised by the changing landscape of international tax policy.
Proposals for taxation of the digital economy and the OECD/G20 BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on international corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process.
This book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context.
Edited by:
Ira K Lindsay (University of Surrey UK),
Benita Mathew (University of Surrey,
UK)
Imprint: Hart Publishing
Country of Publication: United Kingdom
Dimensions:
Height: 234mm,
Width: 155mm,
Spine: 18mm
Weight: 420g
ISBN: 9781509968077
ISBN 10: 1509968075
Pages: 232
Publication Date: 20 February 2025
Audience:
Professional and scholarly
,
Undergraduate
Format: Hardback
Publisher's Status: Active
1. Introduction Ira Lindsay (University of Surrey, UK) and Benita Mathew (University of Surrey, UK) Part One: Theories of International Tax Justice 2. Theories of Contract as a Guide to Fairness in International Taxation Henk Vording (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands) and Bastiaan Van Ganzen (Leiden University, the Netherlands) 3. Justice As Mutual Advantage in International Taxation Ira Lindsay (University of Surrey, UK) 4. Jurisdiction To Tax in the Digital Economy and the Benefit Principle Vasiliki Koukoulioti (Newcastle University, UK) Part Two: Taxation of Cross-Border Workers 5. Re-Evaluating the Allocation of Tax Collection of Immigrants Between Home Country and Host Country Tamir Shanan (College of Management School of Law, Israel) and Doron Narotzki (University of Akron, USA) 6. Caught Between Two Sovereigns: The International Taxation of Cross-Border Individuals Bernard Schneider (Queen Mary University of London, UK) Part Three: International Tax Policy 7. The Ethics, Economics, and Politics of Taxing (Digital) Multinationals Peter Dietsch (University of Victoria, Canada) and Thomas Rixen (Freie Universität Berlin, Germany) 8. Why “Global” Fails: Inclusive Institutions & International Tax Policy Making Natalia Pushkareva (University of Urbino, Italy) 9. Incentive Compatibility and Destination-Based Taxation Laurens Van Apeldoorn (Open University, the Netherlands)
Ira K Lindsay is Associate Professor and Deputy Head of School, University of Surrey School of Law, UK. Benita Mathew is Lecturer in AI and FinTech at Surrey Business School, UK.
