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The Village Of Billionaires: Fair Taxation And Redistribution Amid Relative And Absolute Poverty, Alexis Brassey, Henry Ordower
The Village Of Billionaires: Fair Taxation And Redistribution Amid Relative And Absolute Poverty, Alexis Brassey, Henry Ordower
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Tax justice and principles underpinning the international tax regime are in vogue. The idea that companies and individuals need to pay their "fair share", not just in the domestic sense but also the international sense, is now a mainstream position. This paper explores the problems relating to what might constitute a "fair share" by setting out what is meant when this expression is used. A reasonable assumption is to consider taxation as the means by which the state funds public services and in some jurisdictions, contributes to greater equality within society. Those goals, however, give rise to competing claims. This …
Uniform International Tax Collection And Distribution For Global Development, A Utopian Beps Alternative, Henry Ordower
Uniform International Tax Collection And Distribution For Global Development, A Utopian Beps Alternative, Henry Ordower
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Under the guise of compelling multinational enterprises (MNEs) to pay their fair share of income taxes, the OECD and other multinational agencies have introduced proposals to prevent MNEs from eroding the income tax base of developed economies by continuing to shift income artificially to low or zero tax jurisdictions. Some of the proposals have garnered substantial multinational support, including recent support from the new U.S. presidential administration for a global minimum tax. This Article reviews many of those international proposals. The proposals tend to concentrate the incremental tax revenue from the prevention of base erosion into the treasuries of the …