Global Tax Fairness - Hardcover

One often finds that tax books, especially books on international taxation, fall mainly into two categories-those that are very theoretical and often embedded in public finance discourse, and those that are very technical and often legalistic. This is one of the few books which falls somewhere in the middle and does so in a very successful way... This is, overall, an excellent book, highly recommended to tax scholars and those following recent initiatives for international tax reform. (Christiana HJI Panayi, British Tax Review 2017 Publication)

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.