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Re-Imagining Tax Justice in a Globalized World
Dagan, Tsilly - 2020
In this paper I explain why designing a country's tax policy with the elasticity of taxpayers' choices of residency in mind, although a rational welfare-maximizing move by the state as a whole, and possibly even for its immobile as well as mobile constituents, is a policy that may not be...
Persistent link: https://www.econbiz.de/10012833841
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Fairness and Taxation in a Globalized World
Hemels, Sigrid - 2015
In the public debate on taxation, fairness has become a prominent issue over the past few years. In the 1950s legal … philosophers have developed a definition of the principle of fairness which focuses on the relationships between tax payers and the … expectations they have of each other. It is this concept of fairness which seems to be dominant in the current public debate on …
Persistent link: https://www.econbiz.de/10013027445
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Is the organisation for economic co-operation and development’s 2021 tax deal fair?
Ryding, Tove Maria; Voorhoeve, Alex - In: LSE public policy review 2 (2022) 4, pp. 1-9
Persistent link: https://www.econbiz.de/10013470973
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Book Review : International Tax Policy: Between Competition and Cooperation
Brauner, Yariv - 2020
Persistent link: https://www.econbiz.de/10012831417
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The OECD's "action plan" to raise taxes on multinational corporations
Hufbauer, Gary Clyde; Jung, Euijin; Moran, Tyler; … - 2015
Persistent link: https://www.econbiz.de/10011529006
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Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Elschner, Christina; Hardeck, Inga - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 304-338
Persistent link: https://www.econbiz.de/10013165385
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Funding the fiscal commons : does a larger share of rich citizens hasten or delay the trip to default?
Lipford, Jody W.; Yandle, Bruce - In: Journal of public finance and public choice : JPFPC 35 (2020) 2, pp. 205-218
Persistent link: https://www.econbiz.de/10012656724
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The influence of tourism on income inequality
Nguyen Phuc Canh; Schinckus, Christophe; Thanh Dinh Su; … - In: Journal of travel research : a quarterly publication of … 60 (2021) 7, pp. 1426-1444
Persistent link: https://www.econbiz.de/10012625540
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://www.econbiz.de/10013257990
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Are global taxes feasible?
Bird, Richard M. - 2017
Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the major global tax proposals and then considers...
Persistent link: https://www.econbiz.de/10011721677