Taxation, International Cooperation and the 2030 Sustainable Development Agenda


Book Description

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.




Tax Cooperation in an Unjust World


Book Description

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.







Tax Sustainability in an EU and International Context


Book Description

The 19 chapters in this book collect the observations, made at the 2019 GREIT conference in Lund, on the question of whether tax systems are capable of contributing to sustainable development. Against the background of the UN 2030 Agenda on Sustainable Development, researchers in European and international tax law, public finance and business administration tackled the question of what the 17 Sustainable Development Goals (SDGs) could entail for tax policy design, both at the national and the EU level.0 0How can we ensure the revenue-generating capacity of our tax systems? Should they help achieve the SDGs mainly by raising revenue, or should tax systems have a more proactive Pigouvian role? Do the SDGs require progressive taxes and redistribution to help eradicate poverty, reduce inequalities and increase social inclusion? Do they commend tax incentives to promote sustainable production and the reduction of waste and pollution? Do they require the introduction of a CO2 tax? Or do they perhaps require all these together and more?0 0The multidisciplinary analysis in this book of a wide variety of questions on how tax systems can jeopardize or help achieve the SDGs will help the reader to better understand the effects of taxes on sustainable development in the European Union and worldwide.




The Role of Corporate Taxation Today and the UN's 2030 Sustainable Developments Goals


Book Description

The United Nation's Sustainable Development Goals (SDGs) consist of 17 goals that focus on economic growth, social development and environmental protection for countries and their population. Reaching these goals requires significant investments and countries must strengthen and increase the effectiveness of their tax systems to generate the domestic resources needed to fund the SDGs. This article discusses what the SDGs are, what the role of (corporate) taxation is in reaching these goals and why both in-house tax practitioners and those working in a law firm or advisory firm should pay close attention to the SDGs.




The Sustainable Development Goals Report 2017


Book Description

The aim of this report is to present an overview of the 17 Goals using data currently available to highlight the most significant gaps and challenges.




A Legal Analysis of the Mutual Interactions Between the UN Sustainable Development Goals (SDGs) & Taxation


Book Description

This Chapter contributes to the debate on the “sustainability” of the tax system, where tax policy is discussed as a tool to achieve sustainable development. Building upon the work of the United Nations (UN) and other international organisations, I show that three types of interactions can arise between taxation and the Sustainable Development Goals (SDGs) (section 1). These interactions are both positive and negative. Based on the observation that the SDGs are supposed to be integrated in all policy areas, including taxation, I then explore whether policy-makers could be legally obliged to align the tax systems to the SDGs, eliminating potential negative interactions while reinforcing positive ones (section 2). Although the UN 2030 Agenda is not binding, it informs decision-making in the field of taxation, encourages policy-makers to reform their tax system and can also have some legal effects on the judicial process. I do not analyse the 17 SDGs individually but rather provide a broad picture as to their overall impact on tax policy. I primarily rely on a legal approach. However, in some instances, I refer to economic and political theories that provide arguments in support of the use of regulatory tax measures.




Sustainable Development Goals and Human Rights


Book Description

This open access book analyses the interplay of sustainable development and human rights from different perspectives including fight against poverty, health, gender equality, working conditions, climate change and the role of private actors. Each aspect is addressed from a more human rights-focused angle and a development-policy angle. This allows comparisons between the different approaches but also seeks to close gaps which would remain if only one perspective would be at the center of the discussions. Specifically, the book shows the strong connections between human rights and the objectives of the 2030 Agenda for Sustainable Development and the Sustainable Development Goals adopted by the United Nations in 2015. Already the preamble of this document explicitly states that "the 17 Sustainable Development Goals ... seek to realise the human rights of all". Moreover, several goals and targets of the 2030 Agenda correspond to already existing individual human rights obligations. The contributions of this volume therefore also address how the implementation of human rights and SDGs can reinforce each other, but also point to critical shortcomings of the different approaches.




The Palgrave Handbook of Development Cooperation for Achieving the 2030 Agenda


Book Description

This open access handbook analyses the role of development cooperation in achieving the 2030 Agenda in a global context of 'contested cooperation'. Development actors, including governments providing aid or South-South Cooperation, developing countries, and non-governmental actors (civil society, philanthropy, and businesses) constantly challenge underlying narratives and norms of development. The book explores how reconciling these differences fosters achievement of the Sustainable Development Goals. Sachin Chaturvedi is Director General at the Research and Information System for Developing Countries (RIS), a New Delhi, India-based think tank. Heiner Janus is a researcher in the Inter- and Transnational Cooperation programme at the German Development Institute. Stephan Klingebiel is Chair of the Inter- and Transnational Cooperation programme at the German Development Institute and Senior Lecturer at the University of Marburg, Germany. Xiaoyun Li is Chair Professor at China Agricultural University and Honorary Dean of the China Institute for South-South Cooperation in Agriculture. Prof. Li is the Chair of the Network of Southern Think Tanks and Chair of the China International Development Research Network. André de Mello e Souza is a researcher at the Institute for Applied Economic Research (IPEA), a Brazilian governmental think tank. Elizabeth Sidiropoulos is Chief Executive of the South African Institute of International Affairs. She has co-edited Development Cooperation and Emerging Powers: New Partners or Old Patterns (2012) and Institutional Architecture and Development: Responses from Emerging Powers (2015). Dorothea Wehrmann is a researcher in the Inter- and Transnational Cooperation programme at the German Development Institute.




The G20, Development and the Un Agenda 2030


Book Description

This book offers a unique assessment of the G20's development agenda and its potential to be an impactful actor in the global architecture of development cooperation. Representing two-thirds of the world population, 85 percent of economic output, 75 percent of global trade, and 80 percent of carbon dioxide emissions, the G20 embodies an overwhelming concentration of economic and political power, enhanced through regular meetings of heads of state and government. This position allows it the opportunity to play a significant role in ongoing multilateral policy processes, but also to further undermine universal development governance at the UN, already challenged by the Bretton Woods institutions, OECD and G8. Providing context and a history of the G20's involvement in development governance, expert international contributors consider the outcome of major conferences, the perspectives of China, India, and the EU, the shift away from positions held by Western countries and the role of civil society. They also offer in-depth analysis of the G20's engagement with issues concerning infrastructure, food and agriculture, taxation, macro-economic policy and the Sustainable Development Goals. The book will be of interest to scholars and students of development, international organisations and global governance.