Tax Justice and the Political Economy of Global Capitalism ― 1945 to the Present

Beginning with why tax justice matters in global economic development, this book presents 13 contributions on taxation reform in European countries, taxation policy in less developed economies, and principles and international implications of recasting taxation policy. Discussion includes the specifics of why Britain needs tax reform, social and economic aspects of tax policy in Germany, inequality and the welfare state (the case of Portugal), British government attitudes to British tax havens, the role of the OECD and UN models, state legitimacy in Kenya, and tax justice through country-by-country reporting, among other topics. The editors are affiliated as follows: Jeremy Leaman (politics, history, and international relations, Loughborough U., UK) and Attiya Waris (commercial law, U. of Nairobi, Kenya). Annotation c2013 Book News, Inc., Portland, OR (booknews.com)

Attiya Waris is Senior Lecturer in the Commercial Law Department at the University of Nairobi and Vice-Chair of the Tax Justice Network. She is consulting editor of the Nairobi University Law Journal and a co-editor of the Journal of Australian Taxation. She has written numerous articles and reports on issues of taxation and taxation law, with particular reference to developing countries, and is author of Tax and Development: Solving Kenya’s Fiscal Crisis through Human Rights (LawAfrica, 2013) and co-author of Bringing the Billions Back: How Africa and Europe Can End Illicit Capital Flight (with Kristina Froberg, Forum Syd, 2011).