A Journey Through European and International Taxation: Liber Amicorum in Honour of Peter Essers (EUCOTAX Series on European Taxation #73)
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- Synopsis
- To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding overview of the most relevant technical and policy aspects of European and international taxation includes deeply thoughtful chapters on such topics and issues as the following: developing sustainable corporate tax governance; tax whistleblowing; transfer pricing; balancing qualitative and quantitative approaches to tax research; necessity to reach something close to ‘equal treatment’ between the upper and lower social classes; consent and democracy; tax rebellions; tax evasion and tax avoidance; taxation of cross-border remote workers and their employers; mitigation of double taxation of income earned by entertainers and sportspersons; and the international tax treaty network. More than a homage to this scholar’s far-reaching contributions, this book is remarkable for the variety and academic rigour of the chapters. The understanding its authors provide of both the broad contours and the intricacies of European and international taxation will be of inestimable value to tax practitioners, policymakers, tax consultants, and academics, as well as interested researchers in economics, political science, and sociology.
- Copyright:
- 2024
Book Details
- Book Quality:
- Publisher Quality
- Book Size:
- 440 Pages
- ISBN-13:
- 9789403532073
- Related ISBNs:
- 9789403531977
- Publisher:
- Wolters Kluwer
- Date of Addition:
- 05/15/24
- Copyrighted By:
- Carla De Pietro, Cees Peters & Eric Kemmeren
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Business and Finance, Law, Legal Issues and Ethics
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.
- Edited by:
- Carla De Pietro
- Edited by:
- Cees Peters
- Edited by:
- Eric Kemmeren
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- by Cees Peters
- by Eric Kemmeren
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