Introduction: A Contemporary Guide to Tax Justice and Tax Fairness
14. Okt. 2021
Über diesen Artikel
Artikel-Kategorie: Article
Online veröffentlicht: 14. Okt. 2021
Seitenbereich: 1 - 5
Eingereicht: 11. Apr. 2021
Akzeptiert: 30. Juni 2021
DOI: https://doi.org/10.2478/ntaxj-2021-0006
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© 2021 Yvette Lind, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This is an introduction to the research papers that make out this Nordic Tax Journal special issue on inequality within the international tax regime. The special issue is an outcome of the discussions that took place at the (online) conference hosted by Copenhagen Business School in September 2020. In addition to introducing the papers of this special issue, this introduction also provides a contemporary guide to tax justice and tax fairness with an emphasis on theories and principles applicable to the international tax context as this was the overall theme of the conference.