mobilmeny
Home > Southern Problems of and Perspectives on Global Tax Fairness

Southern Problems of and Perspectives on Global Tax Fairness

Southern Problems of and Perspectives on Global Tax Fairness

Call for Papers: Anthology publication by Global Justice Program, Yale University.

Deadline: 31 August 2017

The increasing prominence of growing inequality around the world has intensified the interest in global tax fairness. In most countries, the tax burden has shifted from large multinational corporations (MNCs) and wealthy elites to ordinary citizens and smaller firms. This problem has been exacerbated by the inability of the Base Erosion and Profit Shifting (BEPS) project to address the critical needs of the poorer countries. While the effort was well-intended, resistance by several developed countries and their MNCs has blocked genuine progress.

Roughly half of all world trade still passes through tax haven jurisdictions; and tax avoidance continues to be facilitated through complex and intransparent financial structures. The resulting enormous revenue loss affects people everywhere. But it hurts poor people in poor countries the most, because they are least able to assert themselves politically and they suffer vital losses when their state fails to make the basic social investments required to end their deprivation.

Following a previous collection (Global Tax Fairness, Oxford University Press 2016), a second publication is planned focusing on what options are available to developing countries.

Suggested topics:

  • What would it take to tax multinationals as single firms?
  • How do we move from tax competition to tax cooperation?
  • How can we strengthen global tax governance in ways that would be helpful to developing countries?
  • What are the pros and cons of developing countries signing bilateral tax treaties, and what alternative paths should they consider?
  • What are some ways of protecting the tax base of developing countries?
  • Can developing countries use the profit split method more widely to determine taxable profits?
  • How have some developing countries managed natural resources reasonably well while others have foundered?
  • Are there other rules or practices in relation to tax disclosure that may be helpful to developing countries?

Visit Global Justice Program at Yale University for more details.

Those interested in participating should submit a draft paper (6000-7000 words) by 31 August 2017.

03.05.2017
Share:         
UiB ISSC

CROP News and Events

Poverty, Inequality Dynamics, and Economic Development

6-7 September 2018 | King's College London, UK

CALL FOR PAPERS - WORKSHOP co-organised by CROP and hosted by King's College, London. DEADLINE: 31 January 2018

Perspectives on the Democratic Developmental State

27-28 February 2018 | Cape Town, South Africa

CALL FOR PAPERS: WORKSHOP and BOOK LAUNCH organised by CROP, UIB Global and the School of Government at the University of the Western Cape. Deadline for papers: 5 December 2017

Power, Conflict and Development in Contemporary South Africa

7 November 2017 (08:30-09:30) | Bergen Resource Centre for International Development

SEMINAR organised by CROP/UiB with visiting professor Sithembiso Myeni from the University of KwaZulu-Natal, South Africa

News from CROPNET

International Day for the Eradication of Poverty 2017

17 October 2017

United Nations Call to Action to end poverty: A path toward peaceful and inclusive societies

ISSC General Assembly 2017

24-26 October 2017 | Taipei

The General Assembly will take place within the context of the 32nd ICSU General Assembly, hosted by the Academy of Sciences, Taipei.

World Social Science Forum 2018

25-28 September 2018 | Fukuoka, Japan

CALL FOR SESSION PROPOSALS: Security and Equality for Sustainable Futures: Deadline 30 September 2017

Menu