In the wake of the Panama Papers scandal and similar leaks, tax havens
are now firmly in the spotlight. Today, roughly half of all global trade
still passes through tax haven jurisdictions, costing millions in lost
revenue to countries around the world. Such practices affect all of us,
but are most keenly felt by poorer people in developing countries, where
unfair tax practices have become a major obstacle to development, and
which have allowed multinational corporations to continue to exploit
developing economies. This collection argues that, for developing
countries to achieve social justice and lasting prosperity, they must
take control of their own tax destinies, and that this will also be
crucial to achieving the Sustainable Development Goals.
Covering such topics as natural resource management, representation in
global tax institutions and effective strategies for building and
protecting tax bases, the collection brings together expertise from a
variety of countries and disciplines. It explores the options available
to developing countries, and provides a basis for concerted action by
tax authorities, policy makers, academics and civil society experts to
design tax systems that can sustain a just society.