10. Equity, Efficiency and Progressive Taxation

Chapters in this book

1. Frontmatter i
2. Contents v
3. List of Tables and Figures vii
4. Introduction: Why Tax Justice Matters in Global Economic Development 1
5. Part I: Taxation, Tax Culture and Taxation Reform in European Countries
6. 1. Dismantling Slasher Osborne: Why Britain Needs Tax Reform, not Cuts 19
7. 2. Social and Economic Aspects of Tax Policy in Germany 38
8. 3. Tax Reform, Income Inequality and the Welfare State: The Case of Portugal 60
9. 4. The Fiscal Lessons of the Global Crisis for the European Union: The Destructive Consequences of Tax Competition 79
10. Part II: Taxation, Taxation Policy and Less Developed Economies
11. 5. British Government Attitudes to British Tax Havens: An Examination of Whitehall Responses to the Growth of Tax Havens in British Dependent Territories from 1967–75 107
12. 6. Tax Treaties between Developed and Developing Countries: The Role of the OECD and UN Models 133
13. 7. Taxation and State Legitimacy in Kenya 151
14. 8. The Role of Inter- company Transfers of Intangible Assets in Tax Avoidance Practices in Nigeria 181
15. 9. Gender, Poverty and Taxation: An Overview of a Multi- country Study of Gender and Taxation 208
16. Part III: Recasting Taxation Policy: Principles and Their International Implications
17. 10. Equity, Efficiency and Progressive Taxation 227
18. 11. Comprehensive Lifetime Taxation of International Citizens: A Solution to Tax Avoidance, Tax Competition, and Tax Unfairness 239
19. 12. Tax Justice through Country- by- Country Reporting: An Analysis of the Idea’s Political Journey 262
20. 13. International Taxes – Why, What and How? 283
21. Notes on Contributors 308
22. Bibliography 313
23. Index 343