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<p>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.</p>
</abstract>

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.

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"Introduction: A Contemporary Guide to Tax Justice and Tax Fairness"}

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...

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Article Category: Article

Publié en ligne: 14 oct. 2021

Pages: 1 - 5

Reçu: 11 avr. 2021

Accepté: 30 juin 2021

DOI: https://doi.org/10.2478/ntaxj-2021-0006

Mots clés
tax justice, tax fairness, fair taxation, equity, the ability to pay principle, the benefit principle

© 2021 Yvette Lind, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Article Category: Article

Publié en ligne: 14 oct. 2021

Pages: 1 - 5

Reçu: 11 avr. 2021

Accepté: 30 juin 2021

DOI: https://doi.org/10.2478/ntaxj-2021-0006

Mots cléstax justice, tax fairness, fair taxation, equity, the ability to pay principle, the benefit principle

© 2021 Yvette Lind, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
tax justice, tax fairness, fair taxation, equity, the ability to pay principle, the benefit principle