Introduction: A Contemporary Guide to Tax Justice and Tax Fairness

Lind Yvette
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Lind Yvette: Assistant professor in Tax Law at Copenhagen Business School

Nordic Tax Journal, 2021, vol. 2021, issue 1, 1-5

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.

Keywords: tax justice; tax fairness; fair taxation; equity; the ability to pay principle; the benefit principle (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2021:y:2021:i:1:p:1-5:n:4

DOI: 10.2478/ntaxj-2021-0006

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