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  • Book
  • Open Access
  • © 2021

Taxation, International Cooperation and the 2030 Sustainable Development Agenda

  • Provides interdisciplinary contributions on tax law, international political economy, global governance and international relations

  • Addresses the link between international taxation and the 2030 Sustainable Development Agenda

  • Includes contributions by experts from international organizations, think tanks, and the academia

Part of the book series: United Nations University Series on Regionalism (UNSR, volume 19)

Buying options

Hardcover Book USD 59.99
Price excludes VAT (USA)

Table of contents (11 chapters)

  1. Front Matter

    Pages i-xiv
  2. External Assistance for Tax Capacity Building

    1. Front Matter

      Pages 61-61
  3. Tax Incentives and Attracting Sustainable Investment

    1. Front Matter

      Pages 93-93
    2. Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines

      • Irma Mosquera Valderrama, Mirka Balharová
      Pages 119-147Open Access
  4. Harmful and Helpful Tax Practices for Sustainable Development

    1. Front Matter

      Pages 171-171
    2. Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa

      • Agustin Redonda, Christian von Haldenwang, Flurim Aliu
      Pages 173-193Open Access
    3. Negative Spillovers in International Corporate Taxation and the European Union

      • Leyla Ates, Moran Harari, Markus Meinzer
      Pages 195-217Open Access
    4. Conclusion

      • Wouter Lips
      Pages 219-225Open Access

About this book

This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development with the political mandate of the G20. It discusses the 2030 Sustainable Development Agenda that are relevant for taxation and assesses the current work done by international organizations, regional tax organizations and countries to achieve these Sustainable Development Goals. The contributions to this volume provide an interdisciplinary mix of expertise in tax law, international political economy, global governance and international relations. Through these different perspectives, this volume provides an elaborate reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue system of developed and developing countries. This topical volume is of interest to students and researchers of the social sciences, law and economics, as well as policy makers working on taxation.    

Keywords

  • Global Governance Architecture
  • Global Tax Governance
  • Harmful Tax Practices
  • International Tax Policy
  • OECD Tax Initiatives
  • Open Access
  • Medium Term Revenue Strategies
  • Sustainable Development
  • Tax and Development
  • Tax Systems Sustainability

Editors and Affiliations

  • Leiden University, Leiden, The Netherlands

    Irma Johanna Mosquera Valderrama

  • Ghent University, Ghent, Belgium

    Dries Lesage, Wouter Lips

About the editors

Irma Johanna Mosquera Valderrama (PhD,  University  of  Groningen)  is  Associate Professor  at  the  Faculty  of  Law  of  the  University  of  Leiden,  the  Netherlands.  Her areas  of expertise  are  international  tax  law  and  comparative  tax  law  in  developed  and  developing countries.  She has published  several  articles  in  peer-reviewed  and  non-peer-reviewed journals. She is the principal investigator of the ERC Funded Project GLOBTAXGOV.

Dries Lesage is Associate Professor at Ghent University, Belgium and Director of the Ghent Institute of International Studies. His research interests: globalization, global governance architecture, multipolarity and global governance, international tax policies. 

Dr. Wouter Lips is a post-doctoral assistant at Ghent University focusing on the international political economy of taxation and global tax governance. His work has been published in New Political Economy, Journal of European Integration and Globalizations.



Bibliographic Information

  • Book Title: Taxation, International Cooperation and the 2030 Sustainable Development Agenda

  • Editors: Irma Johanna Mosquera Valderrama, Dries Lesage, Wouter Lips

  • Series Title: United Nations University Series on Regionalism

  • DOI: https://doi.org/10.1007/978-3-030-64857-2

  • Publisher: Springer Cham

  • eBook Packages: Social Sciences, Social Sciences (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s) 2021

  • License: CC BY

  • Hardcover ISBN: 978-3-030-64856-5Published: 30 March 2021

  • Softcover ISBN: 978-3-030-64859-6Published: 22 February 2022

  • eBook ISBN: 978-3-030-64857-2Published: 29 March 2021

  • Series ISSN: 2214-9848

  • Series E-ISSN: 2214-9856

  • Edition Number: 1

  • Number of Pages: XIV, 225

  • Number of Illustrations: 19 b/w illustrations

  • Topics: International Political Economy’, Economic Sociology, Business Taxation and Tax Law

Buying options

Hardcover Book USD 59.99
Price excludes VAT (USA)