Building Trust in Taxation

Building trust in taxationThe 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  

 

Order information

Bruno Peeters, Hans Gribnau and Jo Badisco (eds)

February 2017 | ISBN 978-1-78068-426-0

xvi + 376 pp. | hardback

175 euros | 210 US dollars | 166 GB pounds

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