Oxford LibGuides: Taxation law: Tax reform and justice

Taxation reform & justice

The Bodleian Official Papers collection is on the Ground Floor/Level 0 of the St Cross Building. It houses an extensive collection of Westminster's thinking & planning on all aspects of tax law in print.

OTS: Office of Tax Simplification (UK)
Official website a "High profile" (their words) department within Her Majesty's Treasury
Policy papers and consultations on Taxaton (UK)
Open Access Library of open & closed consultations. Make the Topic Money - then select appropriate sub-topic.
UK Tax evasion and avoidance
Official website of UK government policy.
OECD: Base Erosion & Profit Shifting (BEPS)
"The 15 BEPS Actions equip governments with domestic and international instruments to address tax avoidance and ensure that profits are taxed where economic activities generating the profits are performed and where value is created."
Mirrlees Review: Reforming the tax system for the 21st century
Open Access The Review is published by Oxford University Press in two volumes. The first, Dimensions of Tax Design, consists of a set of specially commissioned chapters dealing with different aspects of the tax system, accompanied by a series of commentaries by different expert authors, voicing differing opinions on the issue discussed. The second volume, Tax by Design, sets out the conclusions of the Review.

Both volumes are available to download free
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The Mirrlees Review brought together a high-profile group of international experts and early career researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might realistically be reformed in that direction.
Institute for Fiscal Studies (IFS)
Official website. IFS "is the UK’s leading independent economics research institute. Our world-class research helps policymakers – and those who hold them accountable – understand the impact that policy decisions have on individuals, households and businesses."
International Monetary Fund and Sustainable Development Goals (SDGs)
Part of official website.
International Monetary Fund : Fiscal Monitor
Open access The Fiscal Monitor is prepared twice a year by the IMF’s Fiscal Affairs Department.
IMF: Publications
Search by both taxation and fiscal
Tax justice network
"The Tax Justice Network is an independent international network launched in 2003 (see our history here). Our core mission is to ‘change the weather’ on a wide range of issues related to tax, tax havens and financial globalisation. We push for systemic change.
We could very loosely be described as a fast, flexible, expert-led, activist think tank. We are not politically aligned."
Fair Tax Mark
"a non-profit Community Benefit Society that brings together ethical consumers and businesses by bridging the gap between corporate responsibility and the wider tax justice movement. We are aided in this by the generous support of our investor members."

The Structure and Reform of Direct Taxation by James E. Meade
Call Number: KM336.19.INS 1978
ISBN: 041561998X
Publication Date: 1978
Open Access online (Also 2011 reprint as Routledge Revivals.)
Philosophical Explorations of Justice and Taxation by Helmut P. Gaisbauer (Editor); Gottfried Schweiger (Editor); Clemens Sedmak (Editor)
Call Number: Jurisp 510 G144.5a
ISBN: 3319134574
Publication Date: 2015
The joy of tax: how a fair tax system can create a better society by Murphy, Richard, 1958-
Call Number: Request from Closed Stacks
ISBN: 059307517X
Publication Date: 2015
Fair Tax: Towards a modern tax system by edited by Chris Wales
Call Number: Open Access book available free to anyone with internet connection
ISBN: 1905370342
Publication Date: 2008
Publication of The Smith Institute available as free pdf. Or you could Request a copy from the Closed Stacks.

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