Tax Cooperation in an Unjust World

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Allison Christians (Professor of Law and Associate Dean, Professor of Law and Associate Dean, McGill University) Laurens van Apeldoorn (Assistant Professor of Constitutional Law and Legal Theory, Assistant Professor of Constitutional Law and Legal Theory, Open University, the Netherlands)

Tax Cooperation in an Unjust World

Allison Christians (Professor of Law and Associate Dean, Professor of Law and Associate Dean, McGill University), Laurens van Apeldoorn (Assistant Professor of Constitutional Law and Legal Theory, Assistant Professor of Constitutional Law and Legal Theory, Open University, the Netherlands)

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English

Oxford University Press
21 February 2022

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

By: Allison Christians (Professor of Law and Associate Dean Professor of Law and Associate Dean McGill University), Laurens van Apeldoorn (Assistant Professor of Constitutional Law and Legal Theory, Assistant Professor of Constitutional Law and Legal Theory, Open University, the Netherlands)
Imprint: Oxford University Press
Country of Publication: United Kingdom
Dimensions: Height: 242mm, Width: 164mm, Spine: 18mm
Weight: 466g
ISBN: 9780192848673
ISBN 10: 0192848674
Pages: 208
Publication Date: 21 February 2022
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

1: Two Principles for Tax Cooperation 2: Obstacles to Fair Cooperation 3: Subsistence Rights and the Duty of Assistance 4: Tax Cooperation With a Duty of Assistance 5: The Burden of Subsistence Rights Deficits 6: Tax Cooperation Without a Duty of Assistance 7: Conclusion

Allison Christians is the H. Heward Stikeman Chair in Tax Law at McGill University, where she researches national and international tax law and policy. She focuses specifically on the relationship between taxation and economic development, as well as the role of institutions in the creation of tax policy norms. Before her academic career, she practiced tax law at Wachtell, Lipton, Rosen & Katz and Debevoise & Plimpton in New York. She has been named one of the Global Tax 50 most influential individuals in international taxation. Laurens van Apeldoorn is Assistant Professor of Constitutional Law and Legal Theory at the Open University, the Netherlands. His work on the intersection of law and philosophy is part of the research programme Transformative Effects of Globalisation in Law, funded by the Dutch Ministry of Education. Before joining the Open University, he was Assistant Professor of Philosophy at Leiden University. He has been O'Brien Fellow in Residence at the Centre for Human Rights and Legal Pluralism, McGill University, and Visiting Professor at the Centre for Ethics, University of Toronto.