Building Trust in Taxation

This book addresses the current legitimacy crisis in the contemporary tax landscape by investigating the different aspects that contributed to the loss of trust in the realm of taxation.
Editor(s):
Bruno Peeters, Hans Gribnau, Jo Badisco
boek | verschenen | 1e editie
februari 2017 | xvi + 376 blz.

Hardback
€ 175,-


ISBN 9781780684260

Inhoud

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.

About the editors:
Bruno Peeters is a senior Full Professor and former Dean of the Faculty of Law at the University of Antwerp. He studied law (Lic. Iuris, 1982) and philosophy (Bac. Philosophy, 1979) at the University of Antwerp where he also obtained his PhD (1988) and where he is Director of the Master of Tax Law and Director of the Antwerp Tax Academy. He was visiting Professor in Tax Law at the Faculty of Law of the University of Bologna (2008-2009) and guest lecturer at several other European universities. He is assessor at the Belgian Council of State, Legislation Section and member of the Antwerp Bar, practising in the field of tax law.

Hans Gribnau is a Professor of Tax Law at the Fiscal Institute and the Center for Company Law of Tilburg University and at Leiden University. In 2007 he received the Jan Giele-award for his ‘substantial contribution to just taxation in the Netherlands.’ In 2013 he was visiting professor at Antwerp University. He is currently the chair of the Dutch Spinoza association (‘Vereniging Het Spinozahuis’). He is member of the jury of the VBDO-Tax Transparency Award
He teaches methodology of tax law, procedural tax law and research skills. His current research interests lie in the quality of tax regulation, the regulatory use of tax law, governance and tax ethics.

Jo Badisco is a doctoral researcher at the department of philosophy at the University of Antwerp. He is also a member of the Board of Directors of the Antwerp Tax Academy and studied philosophy (Bachelor, Master and MPhil) at the University of Leuven. His current research is on the problem of international taxation which he approaches from a philosophical angle.

Hoofdstukken

Table of Contents (p. 0)

Introduction (p. 1)

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 (p. 17)

What is Wrong with Endowment Taxation: Self-Usership as a Prerequisite for Legitimate Taxation (p. 51)

Is Taxation on a Par with Forced Labour? (p. 73)

Conflict of Trust: EU Member States’ Fiscal Sovereignty and the Ideal of the Internal Market (p. 89)

PART II. TRUST AND MORALITY: TAX GOVERNANCE IN NEED OF TRANSPARENCY

Taxation and Ethics: an Impossible Marriage? (p. 119)

An Overview of Political Economy Issues in Taxation and Tax Reforms (p. 137)

Trust in the Tax System: The Problem of Lobbying (p. 151)

Restoring Stakeholders’ Trust in Multinationals’ Tax Planning Practices with Corporate Social Responsibility (CSR) (p. 173)

PART III. INTERNATIONAL TAXATION: IN SEARCH OF DEMOCRATIC LEGITIMACY

Improving Democratic International Tax Governance: On the Power of Citizens, Transparency and Independent Watchdogs (p. 205)

International Tax Justice Between Machiavelli and Habermas (p. 235)

International Taxation without International Representation? Legality and Legitimacy in Global Tax Governance (p. 267)

Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion (p. 285)

PART IV. BEHAVIOURAL ASPECTS OF TAXATION AND TRST .

Public Attitudes Towards Redistribution Through Taxation (p. 311)

Does Information about Wealth Inequality and Inheritance Tax Raise Public Support for the Wealth Taxes? Evidence from a UK Survey (p. 335)

Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan (p. 355)