The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media such as Swissleaks, Luxleaks and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution.
Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference?
Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society.
Bruno Peeters is Professor of Tax Law at the University of Antwerp. His current research interests lie in legal principles, European and corporate tax law.
Hans Gribnau is Professor of Tax Law at Tilburg University and at Leiden University. His research focuses on legal principles, tax governance, tax compliance and tax ethics.
Jo Badisco is a doctoral researcher at the Department of Philosophy at the University of Antwerp. His current research is on the problem of international taxation which he approaches from a philosophical angle.
Table of contents
PART I. TAXATION, STATE AND SOCIETY: RECIPROCITY AND THE LIMITS OF THE POWER TO TAX
Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play - Hans Gribnau
What is Wrong with Endowment Taxation: Self-Usership as a Prerequisite for Legitimate Taxation - Charles Delmotte and Jan Verplaetse
Is Taxation on a Par with Forced Labour? - Paul Faulkner
Conflict of Trust: EU Member States’ Fiscal Sovereignty and the Ideal of the Internal Market - Christiaan Vos
PART II. TRUST AND MORALITY: TAX GOVERNANCE IN NEED OF TRANSPARENCY
Taxation and Ethics: an Impossible Marriage? - Willem Lemmens and Jo Badisco
An Overview of Political Economy Issues in Taxation and Tax Reforms - Paola Profeta
Trust in the Tax System: The Problem of Lobbying - Allison Christians
Restoring Stakeholders’ Trust in Multinationals’ Tax Planning Practices with Corporate Social Responsibility (CSR) - Ave-Geidi Jallai
PART III. INTERNATIONAL TAXATION: IN SEARCH OF DEMOCRATIC LEGITIMACY
Improving Democratic International Tax Governance: On the Power of Citizens, Transparency and Independent Watchdogs - Cees Peters
International Tax Justice Between Machiavelli and Habermas - Peter Essers
International Taxation without International Representation? Legality and Legitimacy in Global Tax Governance - Tarcisio Magalhaes
Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion - Maria Luisa Guermani
PART IV. BEHAVIOURAL ASPECTS OF TAXATION AND TRUST
Public Attitudes Towards Redistribution Through Taxation - Rebbecca Reed-Arthurs and Steven M. Sheffrin
Does Information about Wealth Inequality and Inheritance Tax Raise Public Support for the Wealth Taxes? Evidence from a UK Survey - Rajiv Prabhakar, Andy Lymer and Karen Rowlingson
Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan - Katharina Gangl, Erich Kirchler, Christian Lorenz and Benno Torgler
For the full table of contents please visit the website www.intersentia.com