Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Yvette  Lind

doi:10.2478/ntaxj-2021-0006

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Yvette Lind^*

^*Corresponding author af dette arbejde

CBS Law

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

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Abstract

This is an introduction to the research papers that make out this Nordic Tax Journal special issue on in-equality within the international tax regime. The special issue is an outcome of the discussions that took place at the (online) conference hosted by Copenhagen Business School in September 2020. In addition to introducing the papers of this special issue, this introduction also provides a contemporary guide to tax justice and tax fairness with an emphasis on theories and principles applicable to the international tax context as this was the overall theme of the conference.

Originalsprog	Engelsk
Tidsskrift	Nordic Tax Journal
Udgave nummer	1
Sider (fra-til)	1-5
Antal sider	5
ISSN	2246-1809
DOI	https://doi.org/10.2478/ntaxj-2021-0006
Status	Udgivet - okt. 2021

Emneord

Tax justice
Tax fairness
Fair taxation
Equity
The ability to pay principle
The benefit principle

Adgang til dokumentet

10.2478/ntaxj-2021-0006Licens: CC BY-NC-ND

yvette_lind_introduction_publishersversionForlagets udgivne version, 348 KBLicens: CC BY-NC-ND

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