Justice, Equality and Tax Law

S. 41. Introduction

Justice and equality are core principles in the design of tax policy, especially in today’s globalized business environment. The advancement of cross border trade and investment along with evolving methods of conducting business globally requires constant evolution in tax policy design with justice as a main objective. Different meanings of international tax justice are mentioned in the second chapter along with factors leading to international tax injustice. As mentioned by Hongler, “If the international tax regime was considered to be just, one could question the need for a normative review of the international tax regime.” Chapter 3 will provide a brief overview of the historical and recent tax policy measures that were and have been implemented to achieve tax justice through multilateral initiatives by supranational institutions such as the European Union (EU) and the Organisation for Economic Cooperation and Development (OECD). Additionally, unilateral tax policy measures introduced to achieve tax justice will be explained in Chapter 3. An analysis of the effectiveness of the above tax policy measures in achieving tax justice will be analysed in Chapter 4.

Throug...