Table of Contents

1. Mapping Tax Justice Arguments
Dominic de Cogan

PART I
CONCEPTIONS OF JUSTICE
2. A Principle of ‘Natural Justice’: Sir William Petty’s Treatise of Taxes and Contributions and the ‘Royal Absolutist’ Case for Excise
Matthew Ward
3. Balancing Conflicting Conceptions of Justice in Taxation
Sonja Dusarduijn and Hans Gribnau
4. (Un)Fairness as an Irritant to the Legal System: Th e Case of Two Legislatures and More Multinational Enterprises
Emer Hunt

PART II
SOCIAL PROVISION
5. Taxing for Social Justice or for Growth?
Asa Gunnarsson
6. A Brief Theory of Taxation and Framework Public Goods
Darien Shanske

PART III
CITIZENSHIP
7. A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers
Yvette Lind
8. Immigration, Emigration, Fungible Labour and the Retreat from Progressive Taxation
Henry Ordower

PART IV
INTERNATIONAL
9. What May We Expect of a Theory of International Tax Justice?
Dirk Broekhuijsen and Henk Vording
10. Re-Imagining Tax Justice in a Globalised World
Tsilly Dagan
11. Between Legitimacy and Justice in International Tax Policy
Ivan Ozai

PART V
JUSTICE AND PROCEDURES
12. Tax Justice in the Post-BEPS Era: Enhanced Cooperation Among Tax Authorities and the Protection of Taxpayer Rights in the EU
Christiana HJI Panayi and Katerina Perrou
13. Tax Justice and Older People: An Examination Through the Lens of Critical Tax Theory
Jane Frecknall-Hughes, Nashid Monir, Barbara Summers and Simon James
14. Tax Tribunals and Justice for Litigants in Person
Richard Thomas
15. New Wave Technologies and Tax Justice
Benjamin Walker

Promotional Information

A collection of essays written by world-leading experts showcasing a uniquely broad range of approaches to the interaction of tax justice and tax law.

About the Author

Dominic de Cogan is Senior Lecturer in Tax Law and Peter Harris is Professor of Tax Law, both at the University of Cambridge.

Reviews

The book will bring us several steps further to achieve a better tax world. I hope many scholars and policy makers will incorporate the various ideas in the book!
*Intertax*

There are several features of this book that make it useful for tax administration scholars and practitioners who are interested in tax justice and how tax administration, as an integral part of tax systems, can contribute to its fairness.
*Journal of Tax Administration*

There is an optimism one gets from reading the chapters in this well-balanced, scholarly book. This book stands now as a testimony to the fact that there is far more that we have in common than that which divides us … the chapters of the book underscore our commonality.
*British Tax Review*

This book considers various perspectives on tax justice contributed by an impressive number of experts – 20 in total, including both established and rising scholars … Subjects covered broadly include imbalances in international tax arrangements, the taxation of large companies, procedural justice, the tax biases against women and minorities, and the application of broader philosophical and economic approaches to tax justice … This book is a welcome addition to the literature. In his introduction, Dominic de Cogan writes that “the strength of this volume . . . is its sheer diversity” (p 2). This remark summarises the greatest value of the book
*The Edinburgh Law Review*