"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at … present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to …, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that …

) is essential to modern tax collection. The slogan, “no taxation without information,” has captured researchers … that the emphasis on TPIR is misplaced. TPIR is used largely in the collection of the personal income tax but not of many … other types of modern taxes. Even for the personal income tax, TPIR also has close substitutes which do not involve …