Tax Justice and Global Inequality

Krishen Mehta is a Senior Global Justice Fellow at Yale University, USA. He serves on the Board of Aspen Institute’s Business and Society Program, and on the Asia Advisory Council of Human Rights Watch. He is a Director of Tax Justice Network based in the UK, and a Trustee of the Social Science Foundation at the University of Denver, USA. Esther Shubert is a PhD candidate in philosophy at Yale University, USA, working on theories of equality. She is a member of Yale's Global Justice Program where her work has focused primarily on illicit financial flows. Erika Dayle Siu is a tax and development policy specialist and has worked with the United Nations Development Programme and the International Centre for Taxation and Development. She was the first director of the Independent Commission for the Reform of International Corporate Taxation. She currently works on a team at the University of Illinois at Chicago, USA to build economic research capacity for tobacco taxation in developing countries as part of the Bloomberg Initiative to Reduce Tobacco Use.

Practical Solutions to Protect Developing Country Tax Revenues
Editors: Krishen Mehta, Esther Shubert, and Erika Dayle Siu

1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries
Alexandra Readhead

2. Transfer Pricing Rules and Alternative Paths for the Tax Administrations
of Developing Countries
Tovony Randriamanalina

3. International tax competition, harmful tax practices and the ‘race to the
bottom’
Annet Oguttu

4. Taxing Digitalised Companies: Options for African Countries
Mustapha Ndajiwo

5. Tax aspects of Bilateral Investment Treaties and Free Trade Agreements
Victoria Lee

6. Multinational Entity Finance Schemes: Formulary Apportionment as the
way forward
Kerrie Sadiq

7. Joint Tax Audits between Developed and Developing Countries
Jorg Alt and Charles Chilufya

8. Tax avoidance in development finance: the case of a Finnfund investment
Lauri Finer

9. Raising Revenue and Improving Health Through Targeted Fiscal Policies
Erika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka

10. Taxing Carbon – Time for a Multilateral Approach
Tatiana Falcao

11. Taxing for Justice: Fiscal Policy, Inequality, and Human Rights
Nikki Reisch

12. Towards a Just International Tax Order: Giving Content to Article 28 of the
Universal Declaration of Human Rights Through the Global Tax System
Monica Iyer