Suchergebnisse

Tax cooperation seems to be more difficult to achieve through multilateralism than any other economic issue, despite growing consensus about the detrimental effects of corporate tax competition for both market integration and economic inequalities. Repeated attempts to harmonize corporate taxation have gained momentum since the financial crisis, with important proposals made by the OECD and the European Union. Yet failure to implement or even reach agreement on these proposals shows the need for leadership of the G7 in order to address the concerns of those countries that stand to lose most from corporate tax harmonization.

Tax cooperation seems to be more difficult to achieve through multilateralism than any other economic issue, despite growing consensus about the detrimental effects of corporate tax competition for both market integration and economic inequalities. Repeated attempts to harmonize corporate taxation have gained momentum since the financial crisis, with important proposals made by the OECD and the European Union. Yet failure to implement or even reach agreement on these proposals shows the need for leadership of the G7 in order to address the concerns of those countries that stand to lose most from corporate tax harmonization.

Beyond any doubt, the division of tax charges should be just and, thus, the tax legislation, similarly asthe tax system, should be established so as to meet the standard of justice. However, the ethic standard ofjustice causes significant complications in the legislative practice. These mainly result from the fact thatthere is no confidence in the idea of just taxation. The reasons why the principle of just taxation cannot betrusted are different for the legislator and different for the taxpayer. The legislator's distrust stems, above all,from fear that it might not be possible to connect the just taxation with effectiveness in fulfilling the incomefunction. In the legislative practice a strong wrong belief continues to be shared that the just taxationamounts to the reducing of tax proceeds. Whereas the fear of the taxpayers that the system of tax chargesapplies to results from their awareness which has been developed and enhanced long enough to show thatthe legislator, while referring to the concept of justice, too often carries out reforms that contradict it. The taxjustice – as an argument underlying the structure of the tax system – is employed much too frequently tomask the fiscal interest of the State, that is the effective fulfillment of the income function. What is importantjust as well is the fact that the ethical postulate of just taxation can provide the legislator with groundsto formulate various courses of action and, as a result, various tax law solutions.There is a variety of tax rules that can be deemed to incorporate the postulate of justice [1]. However, amore complicated question arises whether the legislator can put the just taxation into practice by referring tothe idea of justice. This has always raised doubts [2].

Introduction : tax justice--the uneasy debate / Joseph J. Thorndike and Dennis J. Ventry Jr. -- Equity and the case for progressive taxation / Richard A. Musgrave -- Equity versus efficiency and the U.S. tax system in historical perspective / Dennis J. Ventry Jr. -- Economic history and the analysis of "soaking the rich" in 20th-century America / W. Elliot Brownlee -- Hard shells of community : tax equity debates within the national council of churches after World War II / Carolyn C. Jones -- Endowment and inequality / Daniel Shaviro -- Why proportionate taxation? / Barbara H. Fried -- The limits of justice : the struggle for tax justice in the states / David Brunori -- Property taxation : fairness and popularity, perceptions and reality / Joan M. Youngman -- And equal (tax) justice for all? / C. Eugene Steuerle

"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 systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change."