Tax justice and the political economy of global capitalism, 1945 to the present /:
"Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations an...
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Berghahn,
2013.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice."--Provided by publisher. |
| Beschreibung: | 1 online resource (x, 347 pages) : illustrations |
| Bibliographie: | Includes bibliographical references (pages 313-341) and index. |
| ISBN: | 9780857458827 0857458825 1299950809 9781299950801 |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-ocn859537178 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 131007s2013 nyua ob 001 0 eng d | ||
| 010 | |a 2012032902 | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d IDEBK |d CDX |d YDXCP |d COD |d DKDLA |d OCLCO |d OCLCQ |d OCLCO |d DEBSZ |d JSTOR |d MHW |d EBLCP |d OCLCQ |d IOG |d NJR |d OCLCQ |d COCUF |d STF |d LOA |d CEF |d CUY |d MERUC |d ZCU |d ICG |d NLE |d INT |d K6U |d VT2 |d U3W |d OCLCQ |d UKMGB |d WYU |d LVT |d TKN |d OCLCQ |d DKC |d OCLCQ |d MM9 |d OCLCO |d DEGRU |d OCLCQ |d OCLCO |d OCLCL |d OCLCQ |d UEJ |d OCLKB |d OCLCQ | ||
| 016 | 7 | |a 018403541 |2 Uk | |
| 019 | |a 859380861 |a 861538594 |a 1055331917 |a 1066594976 |a 1081271351 |a 1228542802 |a 1432133890 | ||
| 020 | |a 9780857458827 |q (electronic bk.) | ||
| 020 | |a 0857458825 |q (electronic bk.) | ||
| 020 | |a 1299950809 |q (electronic bk.) | ||
| 020 | |a 9781299950801 |q (electronic bk.) | ||
| 020 | |z 9780857458810 | ||
| 020 | |z 0857458817 | ||
| 035 | |a (OCoLC)859537178 |z (OCoLC)859380861 |z (OCoLC)861538594 |z (OCoLC)1055331917 |z (OCoLC)1066594976 |z (OCoLC)1081271351 |z (OCoLC)1228542802 |z (OCoLC)1432133890 | ||
| 037 | |a 526331 |b MIL | ||
| 037 | |a 22573/ctt7hzw08 |b JSTOR | ||
| 050 | 4 | |a HJ2305 |b .T173 2013eb | |
| 072 | 7 | |a BUS |x 039000 |2 bisacsh | |
| 072 | 7 | |a POL |x 023000 |2 bisacsh | |
| 072 | 7 | |a POL023000 |2 bisacsh | |
| 072 | 7 | |a BUS000000 |2 bisacsh | |
| 072 | 7 | |a BUS064020 |2 bisacsh | |
| 082 | 7 | |a 339.5/25 |2 23 | |
| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Tax justice and the political economy of global capitalism, 1945 to the present / |c edited by Jeremy Leaman, Attiya Waris. |
| 264 | 1 | |a New York : |b Berghahn, |c 2013. | |
| 264 | 4 | |c ©2013 | |
| 300 | |a 1 online resource (x, 347 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 504 | |a Includes bibliographical references (pages 313-341) and index. | ||
| 505 | 0 | |a Introduction: Why tax justice matters in global economic development / Jeremy Leaman and Attiya Waris -- Dismantling Slasher Osborne : why Britain needs tax reform, not cuts / George Irvin -- Social and economic aspects of tax policy in Germany / Dieter Eissel -- Tax reform, income inequality and the welfare state : the case of Portugal / Miguel Glatzer -- The fiscal lessons of the global crisis for the European Union : the destructive consequences of tax competition / Jeremy Leaman -- British government attitudes to British tax havens : an examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 / Paul Sagar, John Christensen and Nick Shaxson -- Tax treaties between developed and developing countries : the role of the OECD and UN models / Alberto Vega -- Taxation and state legitimacy in Kenya / Attiya Waris -- The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria / Olatunde Julius Otusanya -- Gender, poverty and taxation : an overview of a multi-country study of gender and taxation / Caren Grown and Imraan Valodia -- Equity, efficiency and progressive taxation / Paolo Ermano -- Comprehensive lifetime taxation of international citizens : a solution to tax avoidance, tax competition, and tax unfairness / Doug Bamford -- Tax justice through country-by-country reporting : an analysis of the idea's political journey / Dries Lesage and Yusuf Kacar -- International taxes : why, what and how? / Margit Schratzenstaller. | |
| 520 | |a "Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice."--Provided by publisher. | ||
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Taxation. |0 http://id.loc.gov/authorities/subjects/sh85132846 | |
| 650 | 0 | |a Tax incidence. |0 http://id.loc.gov/authorities/subjects/sh85132827 | |
| 650 | 0 | |a Fiscal policy. |0 http://id.loc.gov/authorities/subjects/sh85048601 | |
| 650 | 0 | |a Social justice. |0 http://id.loc.gov/authorities/subjects/sh85123969 | |
| 650 | 0 | |a Distributive justice. |0 http://id.loc.gov/authorities/subjects/sh85038551 | |
| 650 | 0 | |a International trade. |0 http://id.loc.gov/authorities/subjects/sh87004890 | |
| 650 | 2 | |a Taxes |0 https://id.nlm.nih.gov/mesh/D013660 | |
| 650 | 2 | |a Social Justice |0 https://id.nlm.nih.gov/mesh/D012935 | |
| 650 | 6 | |a Impôt. | |
| 650 | 6 | |a Politique fiscale. | |
| 650 | 6 | |a Justice sociale. | |
| 650 | 6 | |a Justice distributive. | |
| 650 | 6 | |a Commerce international. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Economics |x Macroeconomics. |2 bisacsh | |
| 650 | 7 | |a POLITICAL SCIENCE |x Economic Conditions. |2 bisacsh | |
| 650 | 7 | |a POLITICAL SCIENCE |x Political Economy. |2 bisacsh | |
| 650 | 7 | |a Distributive justice |2 fast | |
| 650 | 7 | |a Fiscal policy |2 fast | |
| 650 | 7 | |a International trade |2 fast | |
| 650 | 7 | |a Social justice |2 fast | |
| 650 | 7 | |a Tax incidence |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 700 | 1 | |a Leaman, Jeremy, |d 1947- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJpdWcGDBMPDDFxQCH97HC |0 http://id.loc.gov/authorities/names/n86012712 | |
| 700 | 1 | |a Waris, Attiya, |e editor. | |
| 758 | |i has work: |a Tax justice and the political economy of global capitalism, 1945 to the present (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFxD9WhwyGWRvYyvvJhRw3 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Tax justice and the political economy of global capitalism, 1945 to the present |z 9780857458810 |w (DLC) 2012032902 |w (OCoLC)806993608 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=645718 |3 Volltext |
| 938 | |a De Gruyter |b DEGR |n 9780857458827 | ||
| 938 | |a Coutts Information Services |b COUT |n 26259561 | ||
| 938 | |a EBL - Ebook Library |b EBLB |n EBL1429459 | ||
| 938 | |a EBSCOhost |b EBSC |n 645718 | ||
| 938 | |a ProQuest MyiLibrary Digital eBook Collection |b IDEB |n cis26259561 | ||
| 938 | |a YBP Library Services |b YANK |n 11203820 | ||
| 938 | |b OCKB |z perlego.catalogue,ddc8946c-28d3-4231-bdf3-177701cb29ae-emi | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocn859537178 |
|---|---|
| _version_ | 1816882246271893504 |
| adam_text | |
| any_adam_object | |
| author2 | Leaman, Jeremy, 1947- Waris, Attiya |
| author2_role | edt edt |
| author2_variant | j l jl a w aw |
| author_GND | http://id.loc.gov/authorities/names/n86012712 |
| author_facet | Leaman, Jeremy, 1947- Waris, Attiya |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HJ2305 |
| callnumber-raw | HJ2305 .T173 2013eb |
| callnumber-search | HJ2305 .T173 2013eb |
| callnumber-sort | HJ 42305 T173 42013EB |
| callnumber-subject | HJ - Public Finance |
| collection | ZDB-4-EBA |
| contents | Introduction: Why tax justice matters in global economic development / Jeremy Leaman and Attiya Waris -- Dismantling Slasher Osborne : why Britain needs tax reform, not cuts / George Irvin -- Social and economic aspects of tax policy in Germany / Dieter Eissel -- Tax reform, income inequality and the welfare state : the case of Portugal / Miguel Glatzer -- The fiscal lessons of the global crisis for the European Union : the destructive consequences of tax competition / Jeremy Leaman -- British government attitudes to British tax havens : an examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 / Paul Sagar, John Christensen and Nick Shaxson -- Tax treaties between developed and developing countries : the role of the OECD and UN models / Alberto Vega -- Taxation and state legitimacy in Kenya / Attiya Waris -- The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria / Olatunde Julius Otusanya -- Gender, poverty and taxation : an overview of a multi-country study of gender and taxation / Caren Grown and Imraan Valodia -- Equity, efficiency and progressive taxation / Paolo Ermano -- Comprehensive lifetime taxation of international citizens : a solution to tax avoidance, tax competition, and tax unfairness / Doug Bamford -- Tax justice through country-by-country reporting : an analysis of the idea's political journey / Dries Lesage and Yusuf Kacar -- International taxes : why, what and how? / Margit Schratzenstaller. |
| ctrlnum | (OCoLC)859537178 |
| dewey-full | 339.5/25 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 339 - Macroeconomics and related topics |
| dewey-raw | 339.5/25 |
| dewey-search | 339.5/25 |
| dewey-sort | 3339.5 225 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>06807cam a2200901 i 4500</leader><controlfield tag="001">ZDB-4-EBA-ocn859537178</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cnu---unuuu</controlfield><controlfield tag="008">131007s2013 nyua ob 001 0 eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a"> 2012032902</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">N$T</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">N$T</subfield><subfield code="d">IDEBK</subfield><subfield code="d">CDX</subfield><subfield code="d">YDXCP</subfield><subfield code="d">COD</subfield><subfield code="d">DKDLA</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">DEBSZ</subfield><subfield code="d">JSTOR</subfield><subfield code="d">MHW</subfield><subfield code="d">EBLCP</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">IOG</subfield><subfield code="d">NJR</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">COCUF</subfield><subfield code="d">STF</subfield><subfield code="d">LOA</subfield><subfield code="d">CEF</subfield><subfield code="d">CUY</subfield><subfield code="d">MERUC</subfield><subfield code="d">ZCU</subfield><subfield code="d">ICG</subfield><subfield code="d">NLE</subfield><subfield code="d">INT</subfield><subfield code="d">K6U</subfield><subfield code="d">VT2</subfield><subfield code="d">U3W</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">UKMGB</subfield><subfield code="d">WYU</subfield><subfield code="d">LVT</subfield><subfield code="d">TKN</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">DKC</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">MM9</subfield><subfield code="d">OCLCO</subfield><subfield code="d">DEGRU</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">UEJ</subfield><subfield code="d">OCLKB</subfield><subfield code="d">OCLCQ</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">018403541</subfield><subfield code="2">Uk</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">859380861</subfield><subfield code="a">861538594</subfield><subfield code="a">1055331917</subfield><subfield code="a">1066594976</subfield><subfield code="a">1081271351</subfield><subfield code="a">1228542802</subfield><subfield code="a">1432133890</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780857458827</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0857458825</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1299950809</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781299950801</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9780857458810</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">0857458817</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)859537178</subfield><subfield code="z">(OCoLC)859380861</subfield><subfield code="z">(OCoLC)861538594</subfield><subfield code="z">(OCoLC)1055331917</subfield><subfield code="z">(OCoLC)1066594976</subfield><subfield code="z">(OCoLC)1081271351</subfield><subfield code="z">(OCoLC)1228542802</subfield><subfield code="z">(OCoLC)1432133890</subfield></datafield><datafield tag="037" ind1=" " ind2=" "><subfield code="a">526331</subfield><subfield code="b">MIL</subfield></datafield><datafield tag="037" ind1=" " ind2=" "><subfield code="a">22573/ctt7hzw08</subfield><subfield code="b">JSTOR</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">HJ2305</subfield><subfield code="b">.T173 2013eb</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS</subfield><subfield code="x">039000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">POL</subfield><subfield code="x">023000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">POL023000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS000000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS064020</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">339.5/25</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Tax justice and the political economy of global capitalism, 1945 to the present /</subfield><subfield code="c">edited by Jeremy Leaman, Attiya Waris.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York :</subfield><subfield code="b">Berghahn,</subfield><subfield code="c">2013.</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2013</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (x, 347 pages) :</subfield><subfield code="b">illustrations</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (pages 313-341) and index.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Introduction: Why tax justice matters in global economic development / Jeremy Leaman and Attiya Waris -- Dismantling Slasher Osborne : why Britain needs tax reform, not cuts / George Irvin -- Social and economic aspects of tax policy in Germany / Dieter Eissel -- Tax reform, income inequality and the welfare state : the case of Portugal / Miguel Glatzer -- The fiscal lessons of the global crisis for the European Union : the destructive consequences of tax competition / Jeremy Leaman -- British government attitudes to British tax havens : an examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 / Paul Sagar, John Christensen and Nick Shaxson -- Tax treaties between developed and developing countries : the role of the OECD and UN models / Alberto Vega -- Taxation and state legitimacy in Kenya / Attiya Waris -- The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria / Olatunde Julius Otusanya -- Gender, poverty and taxation : an overview of a multi-country study of gender and taxation / Caren Grown and Imraan Valodia -- Equity, efficiency and progressive taxation / Paolo Ermano -- Comprehensive lifetime taxation of international citizens : a solution to tax avoidance, tax competition, and tax unfairness / Doug Bamford -- Tax justice through country-by-country reporting : an analysis of the idea's political journey / Dries Lesage and Yusuf Kacar -- International taxes : why, what and how? / Margit Schratzenstaller.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">"Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice."--Provided by publisher.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132846</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax incidence.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132827</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Fiscal policy.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85048601</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Social justice.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85123969</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Distributive justice.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85038551</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">International trade.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh87004890</subfield></datafield><datafield tag="650" ind1=" " ind2="2"><subfield code="a">Taxes</subfield><subfield code="0">https://id.nlm.nih.gov/mesh/D013660</subfield></datafield><datafield tag="650" ind1=" " ind2="2"><subfield code="a">Social Justice</subfield><subfield code="0">https://id.nlm.nih.gov/mesh/D012935</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Politique fiscale.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Justice sociale.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Justice distributive.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Commerce international.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS</subfield><subfield code="x">Economics</subfield><subfield code="x">Macroeconomics.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">POLITICAL SCIENCE</subfield><subfield code="x">Economic Conditions.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">POLITICAL SCIENCE</subfield><subfield code="x">Political Economy.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Distributive justice</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Fiscal policy</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">International trade</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Social justice</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tax incidence</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Leaman, Jeremy,</subfield><subfield code="d">1947-</subfield><subfield code="e">editor.</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJpdWcGDBMPDDFxQCH97HC</subfield><subfield code="0">http://id.loc.gov/authorities/names/n86012712</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Waris, Attiya,</subfield><subfield code="e">editor.</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Tax justice and the political economy of global capitalism, 1945 to the present (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCFxD9WhwyGWRvYyvvJhRw3</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="t">Tax justice and the political economy of global capitalism, 1945 to the present</subfield><subfield code="z">9780857458810</subfield><subfield code="w">(DLC) 2012032902</subfield><subfield code="w">(OCoLC)806993608</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=645718</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">De Gruyter</subfield><subfield code="b">DEGR</subfield><subfield code="n">9780857458827</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">Coutts Information Services</subfield><subfield code="b">COUT</subfield><subfield code="n">26259561</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBL - Ebook Library</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL1429459</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">645718</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest MyiLibrary Digital eBook Collection</subfield><subfield code="b">IDEB</subfield><subfield code="n">cis26259561</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">11203820</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="b">OCKB</subfield><subfield code="z">perlego.catalogue,ddc8946c-28d3-4231-bdf3-177701cb29ae-emi</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-4-EBA-ocn859537178 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:25:34Z |
| institution | BVB |
| isbn | 9780857458827 0857458825 1299950809 9781299950801 |
| language | English |
| lccn | 2012032902 |
| oclc_num | 859537178 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (x, 347 pages) : illustrations |
| psigel | ZDB-4-EBA |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Berghahn, |
| record_format | marc |
| spelling | Tax justice and the political economy of global capitalism, 1945 to the present / edited by Jeremy Leaman, Attiya Waris. New York : Berghahn, 2013. ©2013 1 online resource (x, 347 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references (pages 313-341) and index. Introduction: Why tax justice matters in global economic development / Jeremy Leaman and Attiya Waris -- Dismantling Slasher Osborne : why Britain needs tax reform, not cuts / George Irvin -- Social and economic aspects of tax policy in Germany / Dieter Eissel -- Tax reform, income inequality and the welfare state : the case of Portugal / Miguel Glatzer -- The fiscal lessons of the global crisis for the European Union : the destructive consequences of tax competition / Jeremy Leaman -- British government attitudes to British tax havens : an examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 / Paul Sagar, John Christensen and Nick Shaxson -- Tax treaties between developed and developing countries : the role of the OECD and UN models / Alberto Vega -- Taxation and state legitimacy in Kenya / Attiya Waris -- The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria / Olatunde Julius Otusanya -- Gender, poverty and taxation : an overview of a multi-country study of gender and taxation / Caren Grown and Imraan Valodia -- Equity, efficiency and progressive taxation / Paolo Ermano -- Comprehensive lifetime taxation of international citizens : a solution to tax avoidance, tax competition, and tax unfairness / Doug Bamford -- Tax justice through country-by-country reporting : an analysis of the idea's political journey / Dries Lesage and Yusuf Kacar -- International taxes : why, what and how? / Margit Schratzenstaller. "Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice."--Provided by publisher. Print version record. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Tax incidence. http://id.loc.gov/authorities/subjects/sh85132827 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Social justice. http://id.loc.gov/authorities/subjects/sh85123969 Distributive justice. http://id.loc.gov/authorities/subjects/sh85038551 International trade. http://id.loc.gov/authorities/subjects/sh87004890 Taxes https://id.nlm.nih.gov/mesh/D013660 Social Justice https://id.nlm.nih.gov/mesh/D012935 Impôt. Politique fiscale. Justice sociale. Justice distributive. Commerce international. BUSINESS & ECONOMICS Economics Macroeconomics. bisacsh POLITICAL SCIENCE Economic Conditions. bisacsh POLITICAL SCIENCE Political Economy. bisacsh Distributive justice fast Fiscal policy fast International trade fast Social justice fast Tax incidence fast Taxation fast Leaman, Jeremy, 1947- editor. https://id.oclc.org/worldcat/entity/E39PBJpdWcGDBMPDDFxQCH97HC http://id.loc.gov/authorities/names/n86012712 Waris, Attiya, editor. has work: Tax justice and the political economy of global capitalism, 1945 to the present (Text) https://id.oclc.org/worldcat/entity/E39PCFxD9WhwyGWRvYyvvJhRw3 https://id.oclc.org/worldcat/ontology/hasWork Print version: Tax justice and the political economy of global capitalism, 1945 to the present 9780857458810 (DLC) 2012032902 (OCoLC)806993608 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=645718 Volltext |
| spellingShingle | Tax justice and the political economy of global capitalism, 1945 to the present / Introduction: Why tax justice matters in global economic development / Jeremy Leaman and Attiya Waris -- Dismantling Slasher Osborne : why Britain needs tax reform, not cuts / George Irvin -- Social and economic aspects of tax policy in Germany / Dieter Eissel -- Tax reform, income inequality and the welfare state : the case of Portugal / Miguel Glatzer -- The fiscal lessons of the global crisis for the European Union : the destructive consequences of tax competition / Jeremy Leaman -- British government attitudes to British tax havens : an examination of Whitehall responses to the growth of tax havens in British dependent territories from 1967-75 / Paul Sagar, John Christensen and Nick Shaxson -- Tax treaties between developed and developing countries : the role of the OECD and UN models / Alberto Vega -- Taxation and state legitimacy in Kenya / Attiya Waris -- The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria / Olatunde Julius Otusanya -- Gender, poverty and taxation : an overview of a multi-country study of gender and taxation / Caren Grown and Imraan Valodia -- Equity, efficiency and progressive taxation / Paolo Ermano -- Comprehensive lifetime taxation of international citizens : a solution to tax avoidance, tax competition, and tax unfairness / Doug Bamford -- Tax justice through country-by-country reporting : an analysis of the idea's political journey / Dries Lesage and Yusuf Kacar -- International taxes : why, what and how? / Margit Schratzenstaller. Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Tax incidence. http://id.loc.gov/authorities/subjects/sh85132827 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Social justice. http://id.loc.gov/authorities/subjects/sh85123969 Distributive justice. http://id.loc.gov/authorities/subjects/sh85038551 International trade. http://id.loc.gov/authorities/subjects/sh87004890 Taxes https://id.nlm.nih.gov/mesh/D013660 Social Justice https://id.nlm.nih.gov/mesh/D012935 Impôt. Politique fiscale. Justice sociale. Justice distributive. Commerce international. BUSINESS & ECONOMICS Economics Macroeconomics. bisacsh POLITICAL SCIENCE Economic Conditions. bisacsh POLITICAL SCIENCE Political Economy. bisacsh Distributive justice fast Fiscal policy fast International trade fast Social justice fast Tax incidence fast Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132846 http://id.loc.gov/authorities/subjects/sh85132827 http://id.loc.gov/authorities/subjects/sh85048601 http://id.loc.gov/authorities/subjects/sh85123969 http://id.loc.gov/authorities/subjects/sh85038551 http://id.loc.gov/authorities/subjects/sh87004890 https://id.nlm.nih.gov/mesh/D013660 https://id.nlm.nih.gov/mesh/D012935 |
| title | Tax justice and the political economy of global capitalism, 1945 to the present / |
| title_auth | Tax justice and the political economy of global capitalism, 1945 to the present / |
| title_exact_search | Tax justice and the political economy of global capitalism, 1945 to the present / |
| title_full | Tax justice and the political economy of global capitalism, 1945 to the present / edited by Jeremy Leaman, Attiya Waris. |
| title_fullStr | Tax justice and the political economy of global capitalism, 1945 to the present / edited by Jeremy Leaman, Attiya Waris. |
| title_full_unstemmed | Tax justice and the political economy of global capitalism, 1945 to the present / edited by Jeremy Leaman, Attiya Waris. |
| title_short | Tax justice and the political economy of global capitalism, 1945 to the present / |
| title_sort | tax justice and the political economy of global capitalism 1945 to the present |
| topic | Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Tax incidence. http://id.loc.gov/authorities/subjects/sh85132827 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Social justice. http://id.loc.gov/authorities/subjects/sh85123969 Distributive justice. http://id.loc.gov/authorities/subjects/sh85038551 International trade. http://id.loc.gov/authorities/subjects/sh87004890 Taxes https://id.nlm.nih.gov/mesh/D013660 Social Justice https://id.nlm.nih.gov/mesh/D012935 Impôt. Politique fiscale. Justice sociale. Justice distributive. Commerce international. BUSINESS & ECONOMICS Economics Macroeconomics. bisacsh POLITICAL SCIENCE Economic Conditions. bisacsh POLITICAL SCIENCE Political Economy. bisacsh Distributive justice fast Fiscal policy fast International trade fast Social justice fast Tax incidence fast Taxation fast |
| topic_facet | Taxation. Tax incidence. Fiscal policy. Social justice. Distributive justice. International trade. Taxes Social Justice Impôt. Politique fiscale. Justice sociale. Justice distributive. Commerce international. BUSINESS & ECONOMICS Economics Macroeconomics. POLITICAL SCIENCE Economic Conditions. POLITICAL SCIENCE Political Economy. Distributive justice Fiscal policy International trade Social justice Tax incidence Taxation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=645718 |
| work_keys_str_mv | AT leamanjeremy taxjusticeandthepoliticaleconomyofglobalcapitalism1945tothepresent AT warisattiya taxjusticeandthepoliticaleconomyofglobalcapitalism1945tothepresent |