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- W2804605398 abstract "Neoliberal tax policies at the local and the global levels risk democracy consolidating economic inequality by allowing and fostering capital accumulation. As a consequence capital owners have increased their political power to influence and decide on local and global tax policies for their own benefit. The Chilean income tax system and the international tax law system (including tax competition among states and tax havens) are analyzed as examples of neoliberal tax policies at the local and the global level, respectively. At the same time, neoliberalism as a normative order of reason has replaced the political aspect of taxation with economic concepts that tend to dissolve the connection between taxes and solidarity. In this scenario, taxes make no economic or political sense as they are not understood as duties of citizenship. In this chapter recent alternatives proposed to diminish global no taxation and inequality, as the OECD BEPS project and Thomas Piketty’s proposal for a global tax on capital are analyzed and criticized." @default.
- W2804605398 created "2018-06-01" @default.
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- W2804605398 date "2018-01-01" @default.
- W2804605398 modified "2023-09-25" @default.
- W2804605398 title "An Alert from the Left: The Endangered Connection Between Taxes and Solidarity at the Local and Global Levels" @default.
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- W2804605398 doi "https://doi.org/10.1007/978-3-662-55568-2_9" @default.
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