What if we had leaders who presented economic policies that actually solved problems rather than creating them? Fair Economics is the philosophy that the right thing to do is also the smart thing to do. This presentation is brought to you by the Fairness Coalition.
What if we had leaders who presented economic policies that actually solved problems rather than creating them? Fair Economics is the philosophy that the right thing to do is also the smart thing to do. This presentation is brought to you by the Fairness Coalition.
Similar to Book Review: Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, Anthony C. Infanti, 2018, Netherlands American Studies Review
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Similar to Book Review: Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, Anthony C. Infanti, 2018, Netherlands American Studies Review (20)
The tax neutrality principle was defined as a tax system not influencing the taxpayers’ business decisions. Economists usually use ‘the no tax world’ as the baseline to decide if a specific tax measure is ‘neutral. If a taxpayer’s reaction to a specific tax is the same as if there is no such tax, then it is neutral. Such formulation of tax neutrality is inappropriate to evaluate taxation in a regional market as European Union. This paper estab- lishes a new normative framework for evaluating the EU corporate tax law reform project, the Common Consolidated Corporate Tax Base (CCCTB) Proposal, that aims to properly tax MNE taxpayers’ cross-border income by a pre-decided formula. The tax neutrality principle should be not be based on the no-tax baseline but interpreted as ‘faithfully reflecting the taxpayers’ economic activities throughout EU’. EU Member States should maintain proper fiscal autonomy to decide their actual administration inputs (the public benefit provided) and their own method to implement the EU level corporate group taxation (the subsidiarity principle). This trio-formulated neutrality concept falls between Rawls’ liberalism theory and Nozick’s libertarianism theory, closer to Liam Murphy and Thomas Nagel’s tax jus- tice theory. Such trio-combination also better regulates the interactions of the three actors in the EU internal market: EU, Member States and MNE taxpayers. This reformed neutrality is a more appropriate norm than one single economic or legal principle for the EU corporate tax reform.
Keywords: European Union – Common Consolidated Corporate Tax Base (CCCTB) – the tax neutrality – the benefit principle – liberalism – libertar- ianism – the subsidiarity principle – Formulary Apportionment – tax justice
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Book Review: Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, Anthony C. Infanti, 2018, Netherlands American Studies Review
1. Ne he land Ame ican S die Re ie Sp ing
59
Book Review
Our Selfish Tax Laws: Toward Tax Reform that Mirrors our Better Selves
Anthony C. Infanti (MIT Press, 2018)
Shu-Chien Chen | Erasmus University Rotterdam
This book review was written independently for the Netherlands American
Studies Review during a PhD at the Erasmus School of Law (ESL)
In Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, Anthony C.
Infanti considers how US federal tax laws reflect the self-image that American people have of
hem el e and of hei ocie . Infan i main a g men i ha la and ocie mi o each o he .
Fo a la hi mean ha i i no me el a ocke i e abo mone , ho gh main tream tax
scholars so presume.
Infanti first observes two conflicting and counter-intuitive trends: today, Americans are
becoming less willing to pay tax (though most of them still recognize tax as civic obligation), whereas
the amount of money donated to charities has achieved the highest record ever. Americans generally
have a negative attitude toward tax.
Infan i f he ob e e ha c en USA fede al income a la einfo ce he i ilege of
a specific group in American society. This privileged group refers to a heterosexual, cisgender,
married man, with a stay-at-home wife and children; he is a physically and mentally able, wealthy,
U.S. ci i en. Infan i efe o hi g o a elf, enjo ing mo e benefi han o he ho a e
outside this privileged group. He illustrates this by an example in Chapter 4: an LGBT family is not
entitled to deduct the same expenditures from their tax return as a traditional family.
Thi bia o he i ileged g o in US fede al income a la i elfi h, acco ding to
Infanti. Such selfishness is contrary to how many Americans regard their own society and values:
being inclusive and embracing diversity. Therefore, Infanti argues that tax reform should strive for
mi o ing be e el e , no mi o ing eal hie o el e . B challenging ome idel acce ed
a m ion , ch a g eed a a e al a an ing o ed ce hei a b den a m ch a
o ible, Infan i a g e ha Ame ican a a e ho ld choo e a diffe en a i de o a d a and
tax reform. Con e en iall , Infan i a e in he final cha e ha he T m Admini a ion
2017 tax reform project focusing on reducing tax paid by the wealthy is not on the right track.
The book is insightful because it does not limit tax reform to being an economic issue.
In ead, Infan i em ha i e ha a a e a i de o a d a e a e he eal ke o fai a efo m.
Hi i ing le add o hi b ing, a an Ame ican him elf, he na a i e e , e ading fello
Americans to change their stance on a e and o emb ace an a i de of be e el e . The e i h,
this book conveys a universal lesson for non-American readers as well, encouraging them to reflect
on any tax reform.