Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present

摘要

Some things in taxation just seem unfair. Why can a wealthy individual pay tax at lower rates than his cleaner? Why do parts of the world rich in minerals find it so difficult to collect tax in ways that improve the lives of their citizens? Why do tax havens exist? Why can economic actors operating in two states arrange to pay tax in neither? These types of questions have been posed for many years, but more recently they have tended to be gathered together under the umbrella of 'tax justice'. Although there may be some room for scepticism, as discussed below, this concept has undoubtedly offered campaigners a powerful platform for their views. In any case, the cause of tax justice has received a significant boost from this diverse, erudite and interesting collection of essays.