Tax Justice and Tax Law

<p>Most people would agree that tax systems ought to be 'just' and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. <p/>This book considers a range of different approaches to and ideas about the nature of tax justice and covers areas such as: <br>- imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens;<br>- protests against governments and large business;<br>- attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project;<br>- interpersonal matters such as the ways in which tax systems disadvantage women and minorities; <br>- the application of wider philosophical or economic theories to tax systems. <p/>The purpose of the book is not to iron out these underlying differences into a grand theory but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is of course not only an intellectual exercise but also a necessary precursor to achieving real-world change.</p>