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Moral Philosophy and Politics

Editor-in-Chief: Schefczyk, Michael

Managing Editor: Schmidt-Petri, Christoph

Ed. by Meyer, Lukas Heinrich / Peacock, Mark / Schaber, Peter

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Global Tax Justice and Global Justice

Gillian Brock / Thomas Pogge
Published Online: 2014-05-08 | DOI: https://doi.org/10.1515/mopp-2014-0999


About the article

Published Online: 2014-05-08

Published in Print: 2014-05-01

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).

See http://www.christianaid.org.uk/pressoffice/pressreleases/april-2014/tax-breaks-for-multinationals-outstrip-spending-on-schools-and-clinics-in-sierra-leone.aspx.

Citation Information: Moral Philosophy and Politics, ISSN (Online) 2194-5624, ISSN (Print) 2194-5616, DOI: https://doi.org/10.1515/mopp-2014-0999.

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©2014 by Walter de Gruyter Berlin / Boston. Copyright Clearance Center

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