Wednesday, Might 11, 2022
Brooks: The Worldwide Tax System Is There To Obtain Justice
Kim Brooks (Dalhousie College, Schulich Faculty of Regulation; Google Scholar), The Worldwide Tax System Is There to Obtain Justice (JOTWELL) (reviewing Allison Christians (McGill; Google Scholar) & Laurens van Apeldoorn (Open College, the Netherlands), Tax Cooperation in an Unjust World (2021)):
I like all the things about this guide guide, Tax Cooperation in an Unjust World, by Allison Christians and Laurens van Apeldoorn. It’s quick, it’s readable, there’s no thriller concerning the level (and the authors don’t belabour it), and it’s essential.
The primary declare: our worldwide tax system has justice at its coronary heart. And after we fail to take care of its justice penalties, we allow states with nice wealth to “facilitate[] and feed[] off continued human struggling.” (P. 1.)
This guide is a vital contribution to the worldwide tax literature and extra broadly to the tax justice and human rights justice literatures. There’s a small part close to the tip of Chapter 6 the place the authors reply to potential critique, but it surely’s laborious to think about anybody might have one.
https://taxprof.typepad.com/taxprof_blog/2022/05/brooks-the-international-tax-system-is-there-to-achieve-justice.html
