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Wednesday, Could 11, 2022

Brooks: The Worldwide Tax System Is There To Obtain Justice

Kim Brooks (Dalhousie College, Schulich College 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)):

Jotwell (2019)I like all the pieces about this ebook ebook, Tax Cooperation in an Unjust World, by Allison Christians and Laurens van Apeldoorn. It’s quick, it’s readable, there’s no thriller in regards to the level (and the authors don’t belabour it), and it’s necessary.

The principle declare: our worldwide tax system has justice at its coronary heart. And once 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 ebook is a crucial 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 top of Chapter 6 the place the authors reply to doable critique, however it’s exhausting to think about anybody might have one.

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