Tax Justice and Global Inequality

Practical Solutions to Protect Developing Country Revenues

Edited by Krishen Mehta, Esther Shubert, and Erika Dayle Siu


Explores how developing countries can combat tax evasion and other unfair practices, and shows how such action is vital if we are to meet the Sustainable Development Goals.

In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals.

Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Author Bio

Krishen Mehta is a Senior Global Justice Fellow at Yale University, and was formerly a partner at PricewaterhouseCoopers. He serves on the Board of Aspen Institute’s Business and Society Program, and on the Asia Advisory Council of Human Rights Watch. He is a Director of Tax Justice Network based in the UK, and a Trustee of the Social Science Foundation at the University of Denver. He has been a guest speaker at the American University in Washington DC, at Yale University In New Haven, CT, and at Tokyo University in Japan.

Esther Shubert is a PhD candidate in philosophy at Yale University working on theories of equality. She is a member of Yale's Global Justice Program where her work has focused primarily on illicit financial flows. She has also done research on illicit financial flows at the United Nations Development Programme and as a consultant to the United Nations' Independent Expert on the effects of foreign debt and other related international financial obligations.

Erika Dayle Siu is a tax and development policy specialist and has worked with the United Nations Development Programme and the International Centre for Taxation and Development. She was the first director of the Independent Commission for the Reform of International Corporate Taxation. She currently works on a team at the University of Illinois at Chicago to build economic research capacity for tobacco taxation in developing countries as part of the Bloomberg Initiative to Reduce Tobacco Use. Erika is a graduate of the New York University Law School and the Yale Divinity School.

Table of Contents

Practical Solutions to Protect Developing Country Tax Revenues
Editors: Krishen Mehta, Esther Shubert, and Erika Dayle Siu

1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries
Alexandra Readhead

2. Transfer Pricing Rules and Alternative Paths for the Tax Administrations
of Developing Countries
Tovony Randriamanalina

3. International tax competition, harmful tax practices and the ‘race to the
Annet Oguttu

4. Taxing Digitalised Companies: Options for African Countries
Mustapha Ndajiwo

5. Tax aspects of Bilateral Investment Treaties and Free Trade Agreements
Victoria Lee

6. Multinational Entity Finance Schemes: Formulary Apportionment as the
way forward
Kerrie Sadiq

7. Joint Tax Audits between Developed and Developing Countries
Jorg Alt and Charles Chilufya

8. Tax avoidance in development finance: the case of a Finnfund investment
Lauri Finer

9. Raising Revenue and Improving Health Through Targeted Fiscal Policies
Erika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka

10. Taxing Carbon – Time for a Multilateral Approach
Tatiana Falcao

11. Taxing for Justice: Fiscal Policy, Inequality, and Human Rights
Nikki Reisch

12. Towards a Just International Tax Order: Giving Content to Article 28 of the
Universal Declaration of Human Rights Through the Global Tax System
Monica Iyer


These timely, in-depth studies will be a valuable resource for researchers, tax authorities and civil society campaigners.
Diarmid O’Sullivan, Tax Justice Campaigner

In this important and timely book, Mehta, Shubert and Siu bring together a collection of essays that provide a thoughtful perspective on challenges developing countries face in raising tax revenue to support economic and political development. This book is remarkable in scope. It provides practical advice to policy makers to protect tax revenues in the context of tax justice and human rights.
Tax Justice and Global Inequality will inform and challenge policy makers, tax experts, and anyone interested in understanding the connections between tax policy and human rights in developing countries.
 Eric M. Zolt, UCLA School of Law and co-founder of the African Tax Institute

A very relevant and holistic overview of a large part of the current discussion on the issues related to tax and development, with a great variety of authors.
Tove Maria Ryding, European Network on Debt and Development


Publication Date: 29 October 2020
320 pages

Product ISBNs: Paperback: 9781786998088
Hardback: 9781786998071
eBook ePub: 9781786998118
eBook Kindle: 9781786998101

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