Ira K. Lindsay and Benita Mathew are editors for an international and interdisciplinary volume, Fairness in International Taxation. From U.S. institutions, contributors include Doron Narotzki (Akron) and Amanda Parsons (Colorado). An abstract, contents, and a link to the introduction, below the fold.
Ira K. Lindsay (U. Surrey) & Benita Mathew (U. Surrey), Introduction to Fairness in International Taxation (2025):
This is the Introduction for Fairness in International Taxation, an edited volume published by Hart Publishing and edited by Ira K Lindsay and Benita Mathew. The book explores the thorny normative issues raised by the changing landscape of international tax policy. Proposals for taxation of the digital economy and the OECD/G20 BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on international corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process. The book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context.
Contents of Fairness in International Taxation (Ira K. Lindsay & Benita Mathew eds., 2025):
Part I: Theories of Justice
- Global Justice and International Taxation, Peter Dietsch (U. Victoria) & Thomas Rixen (Freie U. Berlin)
- Contract Theory as a Guide to Fairness in Tax Treaties, Bastiaan van Ganzen (Leiden U.), Dirk Broekhuijsen (Leiden U.) & Henk Vording (Leiden U.)
- Justice as Mutual Advantage in International Taxation, Ira K. Lindsay (U. Surrey)
Part II: Reforming Business Taxation
- The Shifting Economic Allegiance of Capital Gains, Amanda Parsons (Colorado)
- Destination-Based Taxation, Incentive Compatibility and International Justice, Laurens van Apeldoorn (Leiden U.)
Part III: Procedures: Public Institutions and Public Companies
- Globalisation, Taxation and the Essence of Europe, Natalia Pushkareva (U. Urbino)
- Sustainability Reporting and Corporate Taxation, Vasiliki Koukoulioti (Queen Mary U. London)
Part IV: Individual Taxation Across Borders
- Taxation of Cross Border Migrations: Re-Evaluating the Allocation Between Home Country and Host Country, Tamir Shanan (C. Mcmt. Academic Stud.) & Doron Narotzki (Akron)
- Caught Between Two Sovereigns: The International Taxation of Cross-Border Individuals, Bernard Schneider (Queen Mary U. London)
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