Preface

pp v-viii

Contents

pp ix-xiv

List of Authors

pp xv-xvi

Introduction

pp 1-14

PART I - TAXATION, STATE AND SOCIETY: RECIPROCITY AND THE LIMITS OF THE POWER TO TAX

pp 15-16

Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play

pp 17-50

What is Wrong with Endowment Taxation: Self-Usership as a Prerequisite for Legitimate Taxation

pp 51-72

Is Taxation on a Par with Forced Labour?

pp 73-88

Conflict of Trust: EU Member States’ Fiscal Sovereignty and the Ideal of the Internal Market

pp 89-116

PART II - Trust and morality: tax governance in need of transparency

pp 117-118

Taxation and Ethics: an Impossible Marriage?

pp 119-136

An Overview of Political Economy Issues in Taxation and Tax Reforms

pp 137-150

Trust in the Tax System: The Problem of Lobbying

pp 151-172

Restoring Stakeholders’ Trust in Multinationals’ Tax Planning Practices with Corporate Social Responsibility (CSR)

pp 173-202

PART III - International taxation: in search of democratic legitimacy

pp 203-204

Improving Democratic International Tax Governance: On the Power of Citizens, Transparency and Independent Watchdogs

pp 205-234

International Tax Justice Between Machiavelli and Habermas

pp 235-266

International Taxation without International Representation? Legality and Legitimacy in Global Tax Governance

pp 267-284

Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion

pp 285-308

PART IV - Behavioural aspects of taxation and trust

pp 309-310

Public Attitudes Towards Redistribution Through Taxation

pp 311-334

Does Information about Wealth Inequality and Inheritance Tax Raise Public Support for the Wealth Taxes? Evidence from a UK Survey

pp 335-354

Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan

pp 355-376