Skip to content
Licensed Unlicensed Requires Authentication Published by De Gruyter May 8, 2014

Global Tax Justice and Global Justice

  • Gillian Brock and Thomas Pogge EMAIL logo

References

Alexander, Raquel M., Stephen W. Mazza and SusanScholz (2009). “Measuring Rates of Return on Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations,” Journal of Law and Policy25/4:40157.10.2139/ssrn.1375082Search in Google Scholar

Baker, Raymond (2005). Capitalism’s Achilles Heel: Dirty Money and How to Renew the Free-Market System. Hoboken, NJ: John Wiley and Sons.Search in Google Scholar

Boston Consulting Group (2013). “Global Wealth 2013: maintaining momentum in a complex world,” available at www.bcg.de/documents/file135355.pdf.Search in Google Scholar

Brock, Gillian (2009). Global Justice: A Cosmopolitan Account. Oxford: Oxford University Press.10.1093/acprof:oso/9780199230938.001.0001Search in Google Scholar

Christensen, John and M.P. Hampton (1999). “All Good Things Come to an End”, The World Today, Royal Institute of International Affairs55, no. 8/9:1417.Search in Google Scholar

Cobham, Alex (2005). “Tax evasion, tax avoidance and development finance,” Queen Elizabeth House Working Paper No. 129, available from the Tax Justice Network website at http://www.taxjustice.net/cms/front_content.php?idcat=2Search in Google Scholar

Cobham, Alex (2006). “The tax consensus has failed!,” Oxford Council on Good Governance Economy Recommendation No. 8, available at: http://www.oxfordgovernance.orgSearch in Google Scholar

Frey, B. and B. Torgler (2006). “Tax morale and conditional cooperation,” Berkeley Program in Law and Economics, Working Paper Series 2006, Paper 189, available at:http://repositories.cdlib.org/blewp/Search in Google Scholar

Henry, J. (2012). “The price of offshore revisited,” Tax Justice Network, available at: www.taxjustice.net/cms/upload/pdf/Price_of_Offshore_Revisited_120722.pdfSearch in Google Scholar

International Bar Association’s Human Rights Institute (IBAHRI) Task Force on Illicit Financial Flows, Poverty and Human Rights (2013). “Tax abuses, poverty and human rights (International Bar Association),” available at www.ibanet.org/Human_Rights_Institute/TaskForce_IllicitFinancialFlows_Poverty_HumanRights.aspx, retrieved April 14, 2014.Search in Google Scholar

Kar, Dev (2012). Illicit Financial Flows from Developing Countries. Washington, DC: Global Financial Integrity, available at http://iff.gfintegrity.org/documents/dec2012Update/Illicit_Financial_Flows_from_Developing_Countries_2001-2010-HighRes.pdfSearch in Google Scholar

Kar, Dev and BrianLeBlanc (2013). Illicit Financial Flows from Developing Countries 2002–2011. Washington, DC: Global Financial Integrity, available at http://iff.gfintegrity.org/iff2013/2013report.htmlSearch in Google Scholar

Lopatin, Marc (2002). “Tax avoiders rob wealth of nationsThe Observer, 17 November.Search in Google Scholar

McLure, Charles (1999). “Tax holidays and investment incentives: A comparative analysisBulletin, August/September.Search in Google Scholar

OxfamGB (2000). “Tax havens: Releasing the hidden billions for poverty eradication,” available at http://www.oxfam.org.uk/what_we_do?issues/debt_aid/tax_havens.htm, retrieved October 25, 2006.Search in Google Scholar

Pogge, Thomas (2008). World Poverty and Human Rights. Cambridge: Polity.Search in Google Scholar

Vigueras, Juan Hdez (2005). Tax Havens: How Offshore Centres Undermine Democracy. Spain: Akal.Search in Google Scholar

  1. 1

    It is worth pointing out before we continue that there is a large grey area between tax evasion and avoidance; aggressive tax planning often involves elements of both and even specialists do not always agree on how to distinguish the two. We refer to the most aggressive schemes that include tax evasion and the grey area of tax dodging, such as is represented by transfer mispricing schemes, as “tax abuses”. For more on the terms and their application, see IBAHRI (2013).

  2. 2
Published Online: 2014-5-8
Published in Print: 2014-5-1

©2014 by Walter de Gruyter Berlin / Boston

Downloaded on 29.3.2024 from https://www.degruyter.com/document/doi/10.1515/mopp-2014-0999/pdf
Scroll to top button