Overview
- 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)
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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 formultilateral 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.
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Keywords
Table of contents (11 chapters)
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Front Matter
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Global Tax Governance and Developing Countries
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Front Matter
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External Assistance for Tax Capacity Building
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Front Matter
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Tax Incentives and Attracting Sustainable Investment
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Front Matter
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Harmful and Helpful Tax Practices for Sustainable Development
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Front Matter
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Editors and Affiliations
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
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, Organizational Studies, Economic Sociology, Business Taxation/Tax Law