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Taxation, Citizenship and Democracy in the 21st Century
Proposing innovative ideas on the links between taxation, citizenship and democracy, this multidisciplinary book contributes to ongoing research and scholarship by emphasizing the importance of taxes to the functioning of democracy.
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
Jurisprudence in the Mirror
There is something quite puzzling about the global conversation on jurisprudence. On the one hand, jurisprudence is supposed to deal with abstract questions concerning the nature, structure, and distinctive features of the law. These questions are not tightly associated with, or dependent on, the particular legal practices in one jurisdiction or another. But, on the other hand, it seems that jurisprudents are tacitly affected by their background institutional context: there is an evident divide between theorizing about the law in the civil law world and in the common law world. Jurisprudence in the Mirror: The Common Law World Meets the Civil Law World systematically presents the major achie...
Tax Cooperation in an Unjust World
A demonstration of the role that tax systems play in achieving international justice; this book establishes that current international tax systems facilitate wealthy states claiming an unfair share of the global economy, shows how this system feeds off human suffering, and explains how to achieve justice using existing international structures.
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
The 'Pillar Two' Global Minimum Tax
Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules.
The Regulation of Tax Competition
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Tax Justice and Tax Law
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 deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax syst...
Benefícios fiscais do ICMS
O ICMS é um dos impostos mais complexos do sistema tributário brasileiro, em parte em razão de seu caráter plurifásico e não cumulativo, mas especialmente devido à numerosa e diversificada gama de benefícios fiscais presentes nas diversas legislações tributárias estaduais. A escassez de produção acadêmica que procure dar sistematicidade à matéria tem resultado na proliferação de equívocos conceituais e gerado tormentosas divergências interpretativas entre advogados, fisco e judiciário. Este livro é o primeiro a dar tratamento jurídico abrangente e sistemático aos diversos institutos desonerativos relacionados ao ICMS, como a isenção, o diferimento, a suspensão, a r...
Advanced Introduction to International Tax Law
This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.
