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Fairness in International Taxation

Fairness in International Taxation

Author: Ira K. Lindsay; Benita Mathew
Publisher: Hart Publishing
ISBN: 9781509968077

Published In: February 2025
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only
Paperback Edition ISBN: 9781509968114

List Price: S$187.20

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Contents

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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's BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on the design of a fair international tax system, considering both 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, apportionment of tax revenue from multinational corporations, and the fairness of the international tax policy-making process.

The book provides critical perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary public policy, and proposes new ways to meet the demands of tax justice in a global context.

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)