Tax Justice and Global Inequality: Practical Solutions to Protect Developing Country Revenues

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Krishen Mehta (Yale University, USA) Esther Shubert (Yale University, USA)

Tax Justice and Global Inequality

Practical Solutions to Protect Developing Country Revenues

Krishen Mehta (Yale University, USA), Esther Shubert (Yale University, USA), Erika Dayle Siu (University of Illinois at Chicago, USA)

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English

Zed Books Ltd
29 October 2020

Development studies; Economics; Taxation

Series: International Studies in Poverty Research

In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals.

Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Edited by: Krishen Mehta (Yale University USA), Esther Shubert (Yale University, USA), Erika Dayle Siu (University of Illinois at Chicago, USA)
Imprint: Zed Books Ltd
Country of Publication: United Kingdom
Dimensions: Height: 216mm, Width: 135mm,
Weight: 402g
ISBN: 9781786998088
ISBN 10: 1786998084
Series: International Studies in Poverty Research
Pages: 320
Publication Date: 29 October 2020
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Paperback
Publisher's Status: Active

Practical Solutions to Protect Developing Country Tax Revenues Editors: Krishen Mehta, Esther Shubert, and Erika Dayle Siu 1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries Alexandra Readhead 2. Transfer Pricing Rules and Alternative Paths for the Tax Administrations of Developing Countries Tovony Randriamanalina 3. International tax competition, harmful tax practices and the ‘race to the bottom’ Annet Oguttu 4. Taxing Digitalised Companies: Options for African Countries Mustapha Ndajiwo 5. Tax aspects of Bilateral Investment Treaties and Free Trade Agreements Victoria Lee 6. Multinational Entity Finance Schemes: Formulary Apportionment as the way forward Kerrie Sadiq 7. Joint Tax Audits between Developed and Developing Countries Jorg Alt and Charles Chilufya 8. Tax avoidance in development finance: the case of a Finnfund investment Lauri Finer 9. Raising Revenue and Improving Health Through Targeted Fiscal Policies Erika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka 10. Taxing Carbon – Time for a Multilateral Approach Tatiana Falcao 11. Taxing for Justice: Fiscal Policy, Inequality, and Human Rights Nikki Reisch 12. Towards a Just International Tax Order: Giving Content to Article 28 of the Universal Declaration of Human Rights Through the Global Tax System Monica Iyer

Krishen Mehta is a Senior Global Justice Fellow at Yale University, USA. He serves on the Board of Aspen Institute’s Business and Society Program, and on the Asia Advisory Council of Human Rights Watch. He is a Director of Tax Justice Network based in the UK, and a Trustee of the Social Science Foundation at the University of Denver, USA. Esther Shubert is a PhD candidate in philosophy at Yale University, USA, working on theories of equality. She is a member of Yale's Global Justice Program where her work has focused primarily on illicit financial flows. Erika Dayle Siu is a tax and development policy specialist and has worked with the United Nations Development Programme and the International Centre for Taxation and Development. She was the first director of the Independent Commission for the Reform of International Corporate Taxation. She currently works on a team at the University of Illinois at Chicago, USA to build economic research capacity for tobacco taxation in developing countries as part of the Bloomberg Initiative to Reduce Tobacco Use.

Reviews for Tax Justice and Global Inequality: Practical Solutions to Protect Developing Country Revenues

'This work brings together a number of sources and debates that often take place in silos (for example tax and human rights), which has been missing from the discussion around tax and development, to provide a relevant and holistic overview.' * Tove Maria Ryding, European Network on Debt and Development * These timely, in-depth studies will be a valuable resource for researchers, tax authorities and civil society campaigners. * Diarmid O'Sullivan, Tax Justice Campaigner * In this important and timely book, Mehta, Shubert and Siu bring together a collection of essays that provide a thoughtful perspective on challenges developing countries face in raising tax revenue to support economic and political development. This book is remarkable in scope. It provides practical advice to policy makers to protect tax revenues in the context of tax justice and human rights. Tax Justice and Global Inequality will inform and challenge policy makers, tax experts, and anyone interested in understanding the connections between tax policy and human rights in developing countries. * Eric M. Zolt, UCLA School of Law and co-founder of the African Tax Institute * A very relevant and holistic overview of a large part of the current discussion on the issues related to tax and development, with a great variety of authors. * Tove Maria Ryding, European Network on Debt and Development * Mehta, Shubert and Siu bring together a collection of essays that provide a thoughtful perspective on challenges developing countries face in raising tax revenue to support economic and political development. This book is remarkable in scope.t provides practical advice to policy makers to protect tax revenues in the context of tax justice and human rights. Tax Justice and Global Inequality will inform and challenge policy makers, tax experts, and anyone interested in understanding the connections between tax policy and human rights in developing countries. * Eric M. Zolt, UCLA School of Law and co-founder of the African Tax Institute. *