Special Issue II: Inequality within the International Tax Regime. Introduction

The papers attached to this working paper issue concern inequality within the international tax regime which results in a broader inclusion of topics. Inequality in itself is a both abstract and diverse concept, even more so when placed in the international tax context. Research concerning such inequality could be anything from theoretical, conceptual, or technical in its nature and does not necessarily need to be done from a legal perspective. The papers in this issue concerns tax technicalities and theoretical discussions from both legal and economic scholars and, therefore, provide a highly diverse set of discussions and insights.