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GLOBAL TAX FAIRNESS
Global Tax Fairness

Edited by
THOMAS POGGE AND KRISHEN MEHTA

1
 3
Great Clarendon Street, Oxford, OX2 6DP,
United Kingdom
Oxford University Press is a department of the University of Oxford.
It furthers the University’s objective of excellence in research, scholarship,
and education by publishing worldwide. Oxford is a registered trade mark of
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© the various contributors 2016
The moral rights of the authors have been asserted
First Edition published in 2016
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a retrieval system, or transmitted, in any form or by any means, without the
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You must not circulate this work in any other form
and you must impose this same condition on any acquirer
Published in the United States of America by Oxford University Press
198 Madison Avenue, New York, NY 10016, United States of America
British Library Cataloguing in Publication Data
Data available
Library of Congress Control Number: 2015943022
ISBN 978–0–19–872534–3 (hbk)
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Printed in Great Britain by
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 Table of Contents

List of Figures vii

List of Tables ix
List of Contributors xi

Introduction: The Moral Significance of Tax-Motivated Illicit

Financial Outflows 1
Thomas Pogge and Krishen Mehta
1. Building Institutions for a Globalized World: Automatic
Information Exchange 14
Itai Grinberg
2. Let’s Tax Anonymous Wealth! A Modest Proposal to Reduce
Inequality, Attack Organized Crime, Aid Developing Countries,
and Raise Badly Needed Revenue from the World’s Wealthiest
Tax Dodgers, Kleptocrats, and Felons 31
James S. Henry
3. Country-By-Country Reporting 96
Richard Murphy
4. Hanging Together: A Multilateral Approach to Taxing
Multinationals 113
Reuven S. Avi-Yonah
5. Stateless Income and its Remedies 129
Edward D. Kleinbard
6. The Arm’s Length Standard: Making It Work in a 21st-Century
World of Multinationals and Nation States 153
Lorraine Eden
7. The Taxation of Multinational Enterprises 173
Lee Corrick
8. More Than Just Another Tax: The Thrilling Battle over the
Financial Transaction Tax: Background, Progress, and Challenges 204
Peter Wahl
9. Towards Unitary Taxation: Combined Reporting and
Formulary Apportionment 221
Sol Picciotto
vi Table of Contents

10. An International Convention on Financial Transparency 238

Harald Tollan
11. Lakes, Oceans, and Taxes: Why the World Needs a
World Tax Authority 251
Vito Tanzi
12. Tax Competitiveness—a Dangerous Obsession 265
Nicholas Shaxson and John Christensen
13. A Fair Deal in Extractives: The Company Profit-related Contract 298
Johnny West
14. Self-Help and Altruism: Protecting Developing Countries’
Tax Revenues 316
Michael C. Durst
15. Ten Ways Developing Countries Can Take Control of their
Own Tax Destinies 339
Krishen Mehta and Erika Dayle Siu

Index 357
 List of Figures

2.1 Roots of the 2008 global banking crisis 42

2.2 Top corporate income tax rates by country, 1981–2012 44
2.3 US corporate profits as a percentage of GDP vs US corporate
taxes as a percentage of reported corporate profits 1946–2013 45
2.4 Total US tax receipts/GDP (%) period medians, 1950–2012 46
2.5 “The Debt Hoax,” The New Republic, April 14, 1986 47
2.6 Total fines, settlements, and other legal costs, global financial
services industry 1998–2014 ($bn) 65
2.7 Regulatory penalties vs legal settlements, global financial
services industry, 1998–2014 ($bn) 66
2.8 Total assessments for corporate crimes by offense and bank,
1998–2014 ($bn) 67
2.9 In the present, we will . . . 68
2.10 Top 22 global banks: penalties vs cash flow 71
2.11 Global haven industry: cash flow vs penalties, 1998–2014
(22 global haven banks, current $bn) 72
2.12 Cash flow ($bn) vs penalties ($bn), major banks 1998–2014 73
2.13 Cash flow ($bn) vs penalties ($bn), major banks 1998–2014 74
2.14 Profit rate vs penalty rate, 22 global banks, 1998–2014 75
2.15 Profit rates vs penalty rates, 1998–2014 76
2.16 Top 8 Latin American source countries 82
2.17 Global flight wealth—key source countries, including
China (2010, $bn) 83
2.18 Unrecorded net capital outflows from Latin America, 1970–2010 84
2.19 New unrecorded capital outflows and imputed offshore
earnings as a percentage of GNI, 1976–2009 (real value of
cumulative net outflows by period, 2000 $bn) 86
12.1 Median statutory corporate tax rates, by country income group,
1980–2010 269
12.2 US corporate profits before tax to GDP, 1980–2013 270
12.3 Sources of US federal tax revenue, 1945–2014 271
12.4 Average government revenue and score of the Global
Competitiveness Index 2012–13 285
 List of Tables

2.1 Top 50 global private banks, 2005–10 49

2.2 Top 22 global private banks: Incidence of corporate crime, 1998–2014 57
2.3 Penalties and settlement costs, global banks, 2014 (a) 59
2.4 Penalties and settlement costs, global banks, 2014 (b) 60
2.5 Penalties and settlement costs, global banks, 2014 (c) 61
2.6 Penalties and settlement costs, global banks, 2014 (d) 63
2.7 Global private banking industry: Does crime pay? 70
2.8 Offshore financial assets, high-net-worth individuals 80
2.9 Global distribution, net financial assets 2010 82
2.10 Unrecorded capital flows, offshore assets, and offshore earnings,
1970–2010 85
2.11 Real cumulative offshore earnings vs real cumulative capital outflows,
by region 1970–2010 86
7.1 Timeline: September 2014 181
7.2 Timeline: September 2015 182
7.3 Timeline: December 2015 183
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