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 for this work

CBS LAW

Research output: Contribution to journal › Journal article › Research › 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.

Original language	English
Journal	Nordic Tax Journal
Issue number	1
Pages (from-to)	1-5
Number of pages	5
ISSN	2246-1809
DOIs	https://doi.org/10.2478/ntaxj-2021-0006
Publication status	Published - Oct 2021

Keywords

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

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