Overall this book covers a good deal of ground, summarising the authors work, in both the academic field as well as in practice and in understanding the relationship between firms and governments. It also for example highlights the unequal nature of the bargaining arrangements between firms and tax authorities, and the need, for reasons discussed above to end secrecy, not only at the level of the firm, but from banks, and also (typically big 4) auditors and the advice they give on tax avoidance.
Cobham's analysis unveils compelling dimensions of tax justice, supported by insightful data seamlessly presented in charts and tables. The book transcends its initial goal of offering “a guided tour of the issues and evidence”, evolving into a profound exploration of the interconnected realms of taxation, justice, and development. Through this exploration, readers gain a profound understanding of the evolving landscape of contemporary taxation systems and their contradictory impacts at both domestic and international contexts.
Alex Cobham's latest book is a beacon of clarity and hope in a critical period for global tax reform. International tax policy deeply impacts every global citizen, yet discussions on the matter remain far removed from the public eye, dominated by a select group of 'experts’. This excellent work not only introduces us to the movement for tax justice, seeking a fairer system of international taxation, but also outlines its key battles, victories, and ongoing challenges in an exceptionally accessible manner.
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