Fairness in International Taxation

This book explores the thorny normative issues raised by the changing landscape of international tax policy.

Proposals for taxation of the digital economy and the OECD/G20 BEPS framework promise fundamental changes in the international tax system. The book features perspectives from legal scholars, political theorists, and political philosophers on international corporate and individual taxation. Contributors advance new theories of international tax justice, develop theoretically informed reform proposals and critique influential approaches to international tax reform. Key themes include justice in bilateral and multilateral international tax agreements, the taxation of cross-border workers, fair division of tax revenue from multinational corporations, and the fairness of the international tax policy-making process.


This book provides new perspectives on leading international tax policy debates, analyses the intersection between international distributive justice and contemporary tax policy, and proposes innovative ways to meet the demands of tax justice in a global context.

Introduction, Ira K Lindsay (University of Surrey, UK) and Benita Mathew (University of Surrey, UK)

Part I: Theories of Justice
1. Global Justice and International Taxation, Peter Dietsch (University of Victoria, Canada) and Thomas Rixen (Freie Universität Berlin, Germany)
2. Contract Theory as a Guide to Fairness in Tax Treaties, Bastiaan van Ganzen (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands) and Henk Vording (Leiden University, UK)
3. Justice as Mutual Advantage in International Taxation, Ira K Lindsay (University of Surrey, UK)

Part II: Reforming Business Taxation
4. The Shifting Economic Allegiance of Capital Gains, Amanda Parsons (University of Colorado, USA)
5. Destination-based Taxation, Incentive Compatibility and International Justice, Laurens van Apeldoorn (Leiden University, the Netherlands)

Part III: Procedures: Public Institutions and Public Companies
6. Globalisation, Taxation and the Essence of Europe, Natalia Pushkareva (University of Urbino, Italy)
7. Sustainability Reporting and Corporate Taxation, Vasiliki Koukoulioti (Queen Mary University of London, UK)

Part IV: Individual Taxation Across Borders
8. Taxation of Cross Border Migrations: Re-evaluating the Allocation Between Home Country and Host Country, Tamir Shanan (College of Management Academic Studies, Israel) and Doron Narotzki (University of Akron, USA)
9. Caught Between Two Sovereigns: The International Taxation of Cross-Border Individuals, Bernard Schneider (Queen Mary University of London, UK)