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Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Book Chapters
The response of both developed and developing countries to global developments has been first, to shift the tax burden from (mobile) capital to (less mobile) labour, and second, when further increased taxation of labour becomes politically and economically difficult, to cut government services. Thus, globalization and tax competition lead to a fiscal crisis for countries that wish to continue to provide those government services to their citizens, at the same time that demographic factors and increased income inequality, job insecurity and income volatility that result from globalization render such services more necessary. This chapter argues that if government service programs …
International Vertical Equity, Adam H. Rosenzweig
International Vertical Equity, Adam H. Rosenzweig
Loyola University Chicago Law Journal
This Essay considers the role of equity in the international tax context. While much has been written about the importance of equity in the domestic context, the conversation around international tax has failed to recognize the importance of the concept of equity. While tax policy in the domestic context has historically prioritized equity over efficiency, tax policy in the international context has not equally prioritized equity, at least not in the same way. In particular, this Essay addresses this question by revisiting the classic and dominant theory of equity in international tax policy, inter-nation equity, and its traditional roots in …