Pathways Towards Tax Justice

Abstract

This chapter considers the history of a particular campaign for social justice in which the three authors have played a central role. The founding of the Tax Justice Network (TJN) — a rights-based vision of a transparent and a democratic economy — is a combination of diverse pathways, best described as an assemblage of actor, value, issue-based and material elements. The network’s aspiration is to shift the development agenda from aid and a limited vision of human rights, to an enlarged and internationalist vision of development as state building, requiring the mobilisation of domestic resources and public finances. We understand human rights as fundamental to social development, and promote their evolution through welfare regimes. The role of civil society lies in working with governments and counterbalancing special interests that have shaped tax policy over previous decades.KeywordsForeign Direct InvestmentCivil SocietySocial EntrepreneurshipTransnational CorporationGlobal Civil SocietyThese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.