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Bloomsbury Fairness in International Taxation - Bloomsbury Law Book

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Description

This book addresses the normative questions central to evolving international tax policy, examining proposals for taxing the digital economy and the OECD's BEPS framework that promise to reshape the global tax system. Drawing on perspectives from legal scholars, political theorists, and political philosophers, the work develops new theories of international tax justice while offering theoretically grounded reform proposals. The collection considers both corporate and individual taxation within the context of designing equitable international tax regimes, providing critical analysis of established approaches to international taxation and building a foundation for more just policy frameworks.

Key Features

Fairness in International Taxation brings together legal scholars and political theorists to address normative challenges in global tax policy and system design.

The book examines digital economy taxation proposals and the OECD's BEPS framework, analysing their implications for international tax justice and reform.

Contributors develop new theories of international tax justice that inform both corporate and individual taxation policy at the global level.

Hart Publishing's collection provides theoretically informed critique of existing approaches to international taxation alongside constructive reform proposals.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
11 July 2024
Listed Since
09 August 2023

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