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By: Benita Mathew (Edited by) , Ira K Lindsay (Edited by)
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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/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.
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