| Titre : | Tax justice and global inequality : practical solutions to protect developing country revenues |
| Auteurs : | Krishen Mehta, Éditeur scientifique ; Esther Shubert, Éditeur scientifique ; Erika Dayle Siu, Éditeur scientifique |
| Type de document : | Ouvrages |
| Editeur : | London : Zed books, 2020 |
| ISBN/ISSN/EAN : | 978-1-78699-808-8 |
| Format : | 306 p. |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] DROIT > droits et libertés > droits de l'homme [Eurovoc] ÉCHANGES ÉCONOMIQUES ET COMMERCIAUX > distribution commerciale [Eurovoc] ÉCONOMIE > comptabilité nationale > revenu [Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] ÉNERGIE > industries charbonnière et minière > produit minier [Eurovoc] ENTREPRISE ET CONCURRENCE > type d'entreprise > entreprise > entreprise multinationale [Eurovoc] ENVIRONNEMENT > milieu naturel > ressource naturelle > ressource minérale [Eurovoc] FINANCES [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > fiscalité > évasion fiscale [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] FINANCES > investissement et financement > investissement [Eurovoc] SCIENCES > sciences naturelles et appliquées > sciences de la vie > écologie |
| Résumé : |
4e de couv : "In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals.
Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society." |
| Note de contenu : |
1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries
Alexandra Readhead 2. Transfer Pricing Rules and Alternative Paths for the Tax Administrations of Developing Countries Tovony Randriamanalina 3. International tax competition, harmful tax practices and the ‘race to the bottom’ Annet Oguttu 4. Taxing Digitalised Companies: Options for African Countries Mustapha Ndajiwo 5. Tax aspects of Bilateral Investment Treaties and Free Trade Agreements Victoria Lee 6. Multinational Entity Finance Schemes: Formulary Apportionment as the way forward Kerrie Sadiq 7. Joint Tax Audits between Developed and Developing Countries Jorg Alt and Charles Chilufya 8. Tax avoidance in development finance: the case of a Finnfund investment Lauri Finer 9. Raising Revenue and Improving Health Through Targeted Fiscal Policies Erika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka 10. Taxing Carbon – Time for a Multilateral Approach Tatiana Falcao 11. Taxing for Justice: Fiscal Policy, Inequality, and Human Rights Nikki Reisch 12. Towards a Just International Tax Order: Giving Content to Article 28 of the Universal Declaration of Human Rights Through the Global Tax System Monica Iyer |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 007035 | N 525 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
