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Tax Injustice in the Global South - Causes, Consequences & Solutions

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  1. Overview
    2 Topics
  2. Background information
    12 Topics
  3. Endnotes
  4. Glossary
  5. References
  6. Interactive learning
    Deepen your knowledge
    1 Quiz
  7. Didactic parts
    Exercises for group activities
    8 Topics
  1. Lecturer, author (book International Business Taxation, 1992, & Regulating Global Corporate Capitalism, 2011) & co-founder of the Tax Justice Network
  2. Investopedia
  3. Note the existence of “corp”, in Latin meaning anything to do with the body.
  4. See here for a useful & interactive resource explaining this perspective https://courses.lumenlearning.com/wm-macroeconomics/chapter/supply-side-economics/
  5. Unicef
  6. Ross (2014)
  7. All examples cited can be found in Action Aid, Tax Justice Advocacy Toolkit (2011)
  8. The concepts of responsibility & responsiveness in politics can be attributed to the political scientist Peter Mair
  9. Death & Taxes (2008)
  10. Content in this section is sourced from the book Tax Justice, the Ongoing Debate (2002)
  11. Appeldoorn (2016)
  12. Dietsch (2015, lk 35)
  13. See report, ‘Death & Taxes’ (2008)
  14. Details found on Global Alliance for Tax Justice website
  15. See Cobham (2007)
  16. See Marshall (2009)
  17. See Investopedia, ‘Supply-side Economics’
  18. What’s more, it was rationalised that the investment would help to develop the country, bringing jobs, infrastructure etc. & that the resulting competition with European imports would be best for consumers.
  19. See Investopedia, ‘Supply-side Economics’
  20. See video, The Failure of Trickle-Down Economics | Robert Reich, 2017
  21. See CNBC (2018)
  22. (Tørsløv et al.)
  23. (Tørsløv et al.)
  24. Avi-Yonah 2000, Dietsch 2011a, as cited in van Apeldoorn, 2016
  25. https://www.imf.org/external/pubs/ft/fandd/2019/09/pdf/tackling-global-tax-havens-shaxon.pdf
  26. As of 2021
  27. See OECD (1998)
  28. OECD (1998,. p. 14)
  29. See Shaxson (2015)
  30. Mansour (2020)
  31. Ahmad & Stern, 1989 (p. 1021, as cited in van Apeldoorn, 2016)
  32. Ahmad & Stern, 1989 (p. 1021, as cited in van Apeldoorn, 2016)
  33. Bird & Zolt (2005, p. 933)
  34. Bosco & Mittone (1997)
  35. Torgler ja Schneider, 2009.
  36. Tørsløv, Wier & Zucman (2020)
  37. See OECD (2017)
  38. OECD (2015, P.4)
  39. See Tax Justice Network (2021)
  40. This estimate was arrived at by using a methodology created by researchers at the International Monetary Fund.
  41. The OECD article which refers to this principle is as follows: Article 9 of the OECD Model Treaty Provision: “Where A) an enterprise of a contracting state participates directly or indirectly in the management, control or capital of an enterprise of the other contracting state, or B) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a contracting state & an enterprise of the other contracting state, And in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise & taxed accordingly.”
  42. Avi-Yonah (1995, as cited in van Apeldoorn, 2016).
  43. Uganda has since rescinded the tax (2021) & the tax in Benin was revoked shortly after its introduction due to popular protest.
  44. OECD Podcast (2021)
  45. OECD (2013, p. 8).
  46. Pinto (2003, p. 196), in van Apeldoorn (2016)
  47. Dietsch (2015, p. 82,83)
  48. Musgrave & Musgrave (1972, p. 73) in van Apeldoorn (2016)
  49. van Apeldoorn (2016)
  50. For example, if a company’s pre-tax profit is $1 million, then one third of this will be allocated to ‘where the sales takes place; sales’. This is $333,000. If country A accounts for 30% of the sales, it will tax 30% of $333,000. If country B has 60%, it will tax 60% of $333,000 & country C will take 10% of $333,000.
  51. See Eurodad; Financial Transparency Coalition (2019)
  52. OECD (2014, lk 14, viidatud van Apeldoorn, 2016)
  53. 014, lk 1 G20 Peterburi deklaratsioon (2013, lk 12)
  54. OECD (2021, lk 8)
  55. OECD (2021)
  56. 9. juuli 2021 seisuga on sellega nõustunud 132 liikmesjurisdiktsiooni. Tuleb märkida, et kõik kaasava raamistiku liikmed ei ole selle kirjutamise seisuga liitunud.
  57. Täpne arv selgub 2021. aasta oktoobris.
  58. Sellest on kaks erandit; kaevandustööstus ja finantsteenused. Seoses esimesega on OECD põhjendus, et rent kuulub maale, kus kaevandatakse. Viimase osas tehti keerukuse tõttu erand. Kuid mõlemad kuuluvad 2. samba alla.
  59. Heckemeyer & Overesch 2017, Huizinga & Laeven 2008, Beer jt. 2020, Dharmapala 2014 nagu viidatud Acciari et al., 2021 nagu viidatud Acciari, Bratta & Santomartino, 2021.
  60. Acciari et al.
  61. Nguegan (2021)
  62. OECD (2021, lk 14)
  63. OECD (1960)
  64. OECD/G20 BEPS-i kaasava raamistiku liikmed (2021)
  65. Kaasava raamistiku liikmete hulka kuuluvad mitmed jurisdiktsioonid (nt paljud Briti ülemereterritooriumid) ja ka riigid
  66. 2021. aasta juuli seisuga on IF-i osaks järgmised riigid: Benin, Burkina Faso, Kongo Demokraatlik Vabariik, Djibouti, Haiti, Libeeria, Senegal, Sierra Leone ja Sambia https://unctad.org/topic/least-developed -riigid/loend juuli 2021
  67. Vaata Eurodad; Finantsläbipaistvuse koalitsioon (2019)
  68. Tegevuse kirjutas Meaghan Carmody, Financial Justice Ireland (2021)
  69. See tegevus on kohandatud Action Aidi Tax Justice Reflection Toolkitist: 24 osalusvahendit maksuebaõigluse õppimiseks ja tegutsemiseks (2021) https://actionaid.org/sites/default/files/publications/Tax%20Justice%20Toolkit_English.pdf
  70. Tegevuse kirjutas Meaghan Carmody, Financial Justice Ireland (2021)
  71. https://www.investopedia.com/ask/answers/060316/why-ireland-sometimes-referred-tax-haven.asp
  72. https://www.imf.org/external/pubs/ft/fandd/2019/09/tackling-global-tax-havens-shaxon.htm
  73. Tegevus on kohandatud Financial Justice Irelandi ressursist „Rohujuuretasandilt valitsusele”
  74. https://cthi.taxjustice.net/en/
  75. See tegevus on kohandatud Action Aidi Tax Justice Reflection Toolkitist: 24 osalusvahendit maksuebaõigluse õppimiseks ja tegutsemiseks (2021) https://actionaid.org/sites/default/files/publications/Tax%20Justice%20Toolkit_English.pdf
  76. Tegevus on kohandatud Financial Justice Irelandi ressursist „Not Business Assual”Tegevuse kirjutas Meaghan Carmody, Financial Justice Ireland (2021)
  77. Tegevuse kirjutas Meaghan Carmody, Financial Justice Ireland (2021)
  78. See tegevus on kohandatud Action Aidi Tax Justice Reflection Toolkitist: 24 osalusvahendit maksuebaõigluse õppimiseks ja tegutsemiseks (2021) https://actionaid.org/sites/default/files/publications/Tax%20Justice%20Toolkit_English.pdf

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Mary McLainStudent, Ireland
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Mirko SingerTrainer, Germany
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Mariana BonzaroAdult Educator, Spain
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John MillerStudent, Poland

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