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Zusatztext One often finds that tax books, especially books on international taxation, fall mainly into two categories-those that are very theoretical and often embedded in public finance discourse, and those that are very technical and often legalistic. This is one of the few books which falls somewhere in the middle and does so in a very successful way... This is, overall, an excellent book, highly recommended to tax scholars and those following recent initiatives for international tax reform. Informationen zum Autor Thomas Pogge is Leitner Professor of Philosophy and International Affairs and founding Director of the Global Justice Program at Yale. He holds part-time positions at King's College, London and the Universities of Oslo and Central Lancashire. Professor Pogge is a member of the Norwegian Academy of Science as well as President of Academics Stand Against Poverty (ASAP), an international network aiming to enhance the impact of scholars, teachers, and students on global poverty, and of Incentives for Global Health, a team effort toward developing a complement to the pharmaceutical patent regime that would improve access to advanced medicines for the poor worldwide (www.healthimpactfund.org). Professor Pogge's recent publications include Politics as Usual (Polity, 2010); World Poverty and Human Rights (Polity, 2008); John Rawls: His Life and Theory of Justice (Oxford, 2007); and Freedom from Poverty as a Human Right (Oxford & UNESCO, 2007).Krishen Mehta is a former partner with PricewaterhouseCoopers, and worked with them for almost 30 years in their NY, London, and Tokyo offices. He is an engineer by training, has an MBA, and is a Chartered Accountant. He serves on the Asia Advisory Council of Human Rights Watch, is on the Advisory Council of Aspen Institute's Business and Society Program, is Senior Adviser to the Tax Justice Network, and is a Senior Global Justice Fellow at Yale University. Klappentext This book is on tax justice and why it is important for peace, human rights, and a more sustainable future. It addresses the inequities that currently exist in the global tax system, and what can be done about it. Zusammenfassung This book is on tax justice and why it is important for peace, human rights, and a more sustainable future. It addresses the inequities that currently exist in the global tax system, and what can be done about it. Inhaltsverzeichnis Introduction: The Moral Significance of Tax-Motivated Illicit Financial Outflows 1: Itai Grinberg: Building Institutions for a Globalized World: Automatic Information Exchange 2: James S. Henry: Let's Tax Anonymous Wealth! 3: Richard Murphy: Country-by Country Reporting 4: Reuven Avi-Yonah: Hanging Together: A Multilateral Approach to Taxing Multinationals 5: Edward Kleinbard: Stateless Income and its Remedies 6: Lorraine Eden: The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States 7: Lee Corrick: The Taxation of Multinational Enterprises 8: Peter Wahl: More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax 9: Sol Picciotto: Towards Unitary Taxation: Combined Reporting and Formulary Apportionment 10: Harald Tollan: An International Convention on Financial Transparency 11: Vito Tanzi: Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority 12: Nicholas Shaxson and John Christensen: Tax Competitiveness: A Dangerous Obsession 13: Johnny West: A Fair Deal in Extractives: The Company Profit-Related Contract 14: Michael C. Durst: Self-Help and Altruism: Protecting Developing Countries' Tax Revenues 15: Krishen Mehta and Erika Dayle Siu: Ten Ways Developing Countries can take Control of their own Tax Destinies ...
Summary
This book is on tax justice and why it is important for peace, human rights, and a more sustainable future. It addresses the inequities that currently exist in the global tax system, and what can be done about it.
