254 pages

English

Découvre YouScribe en t'inscrivant gratuitement

Je m'inscris

Tax Justice , livre ebook

Pluto Press - Edited by Matti Kohonen and Francine Mestrum

Découvre YouScribe en t'inscrivant gratuitement

Je m'inscris

Obtenez un accès à la bibliothèque pour le consulter en ligne
En savoir plus

254 pages

English

Obtenez un accès à la bibliothèque pour le consulter en ligne
En savoir plus

A propos
Informations
Extrait

Description

Tax justice is a massive issue worldwide. Never before has there been so much wealth, and yet even the world's richest countries seem to lack public finances to fund the most basic needs of their citizens. It is a great paradox of our time.

This book argues that global wealth inequalities need to be addressed in order to achieve lasting social, economic development in all countries.

There will simply never be enough finances to provide welfare for all if the rich continue to evade taxes, and large companies shift profits out of poor countries. The authors show how we can develop new forms of international solidarity to tackle this -- and keep wealth within countries that need it. They detail how money is wasted and lost, and how the global finance system ends up taking money away from the areas that need it most.

Acronyms

Introduction

Matti Kohonen and Francine Mestrum

Part I: Visualising the Problems

1. Why we have to fight global income inequality by Francine Mestrum

2. Rationale for World Public Finance: Mapping the tools for social change by Matti Kohonen

Part II: Missing Public Revenues

3. The global financial system and enduring poverty by Peter Wahl

4. Dealing with Debt by Katarina Sehm-Patomäki

5. Taxing Transnational Corporations by John Christensen

6. The fiscal impact of trade liberalisation by Aldo Caliari

7. Global taxes for public finances in the South by Jacques Cossart

8. Breaking The Vicious Circle: Grand Corruption In Kenya by Alvin Mosioma and Bob Awuor

Part III: Better Public Expenditures

9. The myth of development aid by Lou Keune

10. Public finance for global public goods by Dries Lesage

List of contributors

Index

Sujets

Public Finance

Economie gestion

International economics

General officer

Economics

Business

General

International

Informations

Publié par	Pluto Press
Date de parution	20 décembre 2008
Nombre de lectures	0
EAN13	9781849644204
Langue	English
Poids de l'ouvrage	1 Mo

Informations légales : prix de location à la page 0,6250€. Cette information est donnée uniquement à titre indicatif conformément à la législation en vigueur.

Extrait

Tax Justice Putting Global Inequality on the Agenda

Edited by MATTI KOHONEN and FRANCINE MESTRUM

PLUTO PRESS www.plutobooks.com

First published 2009 by Pluto Press 345 Archway Road, London N6 5AA

www.plutobooks.com

The right of the individual contributors to be identied as the authors of this work has been asserted by them in accordance with the Copyright, Designs and Patents Act 1988.

British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library

ISBN ISBN

978 0 7453 2862 1 978 0 7453 2861 4

Hardback Paperback

Library of Congress Cataloging in Publication Data applied for

This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. Logging, pulping and manufacturing processes are expected to conform to the environmental standards of the country of origin. The paper may contain up to 70% post consumer waste.

10 9 8 7 6 5 4 3 2 1

Designed and produced for Pluto Press by Chase Publishing Services Ltd, Fortescue, Sidmouth, EX10 9QG, England Typeset from disk by Stanford DTP Services, Northampton Printed and bound in the European Union by CPI Antony Rowe, Chippenham and Eastbourne

List of ﬁgures and tablesvii Acronyms and abbreviationsix Preface: the Tax Justice Networkxiii

Introduction 1 Matti Kohonen and Francine Mestrum

PART I: VISUALISING THE PROBLEMS

1 Why we have to ght global income inequality Francine Mestrum 2 Rationale for World Public Finance: Mapping the tools for social change Matti Kohonen

PART II: MISSING PUBLIC REVENUES

3 The global nancial system and enduring poverty Peter Wahl 4 Dealing with debt Katarina Sehm-Patomäki 5 Taxing transnational corporations John Christensen 6 The scal impact of trade liberalisation Aldo Caliari 7 Global taxes for public nances in the South Jacques Cossart 8 Breaking the vicious circle: Grand corruption in Kenya Alvin Mosioma and Bob Awuor

107

131

150

167

vi CONTENTS

PART III: BETTER PUBLIC EXPENDITURES

9 The myth of development aid Lou Keune 10 Public nance for global public goods Dries Lesage

Postscript 223 Matti Kohonen and Francine Mestrum

Notes on contributors226 Index228

189

204

LIST OF FIGURES AND TABLES

Figures

2.1 Public nance in developing countries, annual losses through four main leakages 9.1 World income distribution by percentiles of the population, 2000 9.2 The living planet index, 19702003 9.3 Humanitys ecological footprint, 19612003 9.4 Terms of trade indices: all developing countries 9.5 Terms of trade - gains (+) or losses (): all developing countries 9.6 Long-term debt: all developing countries 9.7 Disbursements of loans, debt service, long-term debts: all developing countries 9.8 Foreign direct investment (net), investment income: all developing countries

Tables

191 192 193 195

196 197

198

200

2.1 Sources of commercial dirty money ows 55 5.1 How one euros worth of bananas purchased in Europe is traded on paper for prot-shifting purposes 110 9.1 Terms of trade: gains and losses (US$ millions, current values, 19802006) 196 9.2 Terms of trade gains and losses: ofcial development aid (US$ millions, current values, 19802005) 197 9.3 Disbursements of loans, debt service (in million dollars, current values, long-term debts) 199 9.4 Foreign direct investment, net: investment income (in million dollars, current values, 19802005) 199

vii

viii LIST OF FIGURES AND TABLES

Box

5.1 The case for country-by-country reporting by transnational countries

121

ACRONYMS AND ABBREVIATIONS

ACECA AML ATTAC

BIS CbC CCMF CDM CEO CSR CTT DAC EC ECB ECKEDB EITI EPZ EU FATF FDI FTAA FTAM FTAP GATS GATT GDP GEF GEO Gha

Anti-Corruption and Economic Crimes Act Anti-Money Laundering initiative Association for the Taxation of Financial Transactions for the Aid of Citizens Bank for International Settlements Country-by-Country Climate Change Mitigating Facility Clean Development Mechanism Chief Executive Ofcer Corporate Social Responsibility Currency Transaction Tax Development Assistance Committee European Commission European Central BankElectoral Commission of Kenya European Development Bank Extractive Industries Transparency Initiative Export Processing Zone European Union Financial Action Task Force Foreign Direct Investment Free Trade Agreement of the Americas Fair Transparent Arbitration Mechanism Fair Transparent Debt Arbitration Process General Agreement on Trade in Services General Agreement on Tariffs and Trade Gross Domestic Product Global Environment Facility Global Environment Organisation Global Hectares

x ACRONYMS AND ABBREVIATIONS

GJM GPG HIPC HNWI IASB IBASD

ICC IDPF IFI IFRS ILO IMF ISEW KAAB KACC KANU KYC LDC LDP LIC LPR MAI MDG MNC NAK NAMA NARC NATO NGO ODA ODM OECD

OFC OTC PEF

Global Justice Movement Global Public Goods Highly Indebted Poor Country High Net Worth Individual International Accounting Standards Board International Board of Arbitration for Sovereign Debt International Criminal Court International Drug Purchase Facility International Financial Institution International Financial Reporting Standard International Labour Organisation International Monetary Fund Index of Sustainable Economic Welfare Kenya Anti-Corruption Advisory Board Kenya Anti-Corruption Commission Kenya African National Union Know Your Client Least Developed Countries Liberal Democratic Party Low Income Country Living Planet Report Multilateral Agreement on Investment Millennium Development Goals Multinational Corporation National Alliance of Kenya Non-Agricultural Market Access National Rainbow Coalition North Atlantic Treaty Organisation Non-Governmental Organisation Ofcial Development Aid Orange Democratic Movement Organisation for Economic Cooperation and Development Offshore Centre Over-The-Counter Private Equity Funds

POEA PPP PRGF PRSP PWYP REITS SDRM SEZ SID SIV TI TIM TJN TKK TNC TRIM TRIP UK UN UNCITRAL

UNCTAD

UNDP UNEP UNICEF US VAT WWF WTO WWR

ACRONYMS AND ABBREVIATIONS xi

Public Ofce Ethics Act Purchase Power Parity Poverty Reduction and Growth Facility Poverty Reduction Strategy Paper Publish What You Pay Real Estate Investment Fund Sovereign Debt Reduction Mechanism Special Economic Zone Society for International Development Structured Investment Vehicle Transparency International Trade Integration Mechanism Tax Justice Network Toa Kitu Kidogo Transnational Corporation Trade Related Investment Measures Trade Related Intellectual Property United Kingdom United Nations United Nations Commission on International Trade Law United Nations Conference on Trade and Development United Nations Development Programme United Nations Environment Programme United Nations Childrens (Emergency) Fund United States Value Added Tax World Wildlife Fund World Trade Organisation World Wealth Report