Encyclopedia of Business and Professional Ethics

Living Edition
| Editors: Deborah C Poff, Alex C. Michalos

Tax Justice Network

  • Alex C. MichalosEmail author
Living reference work entry
DOI: https://doi.org/10.1007/978-3-319-23514-1_275-1
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Synonyms

Definition/Introduction

This is a description of an international virtual online network of scholars, experts, and ordinary citizens concerned with tax fairness, especially the negative impact of tax havens or financial secrecy jurisdictions on tax fairness and lost government revenue.

Description

According to the website of Tax Justice Network (TJN), the organization is “an independent international network launched in 2003…dedicated to high-level research, analysis and advocacy in the area of international tax and the international aspects of financial regulation.” Members of the group “map, analyze and explain the role of tax and the harmful impacts of tax evasion, tax avoidance, tax competition and tax havens,” with special attention given to “the world of tax havens” (Meinzer 2016) or financial secrecy jurisdictions.

While the TJN undertakes analysis and reporting, its sister organization “the Global Alliance for Tax Justice (GATJ)” specializes in overt political action, campaigning for concrete changes to tax policies around the world. The TJN tries to “incubate new projects” and build related activist communities in support of those projects, allowing members of TJN to break new ground in different areas. New projects have included developing the biennial Financial Secrecy Index in 2009 (Tax Justice Network 2016a, b), a movement pushing for country-by-country reporting of companies’ taxable activities (Meinzer 2012), a financial journalism training program, a “tax haven-focused alternative to traditional views of corruption,” “dirty money in sport,” “tax justice through human rights,” tax competitiveness, and a “tax justice world view which essentially forms a new prism for understanding financial globalization in all its forms.”

Besides providing research and analysis of tax-related matters, the TJN produces the newsletter Tax Justice Focus and the monthly Taxcasts; organizes workshops and conferences; produces articles, blogs, and books (e.g., Shaxson 2011); and works with network partners around the world, e.g., the GATJ, the Independent Commission for the Reform of International Corporate Taxation, and the Financial Transparency Coalition. Regional partners include TJN Africa, Asian Tax Justice Alliance, TJN Nordics, Eurodad, TJN Latin America, and North America, and there are several country-specific TJNs, e.g., in Australia, Austria, Bangladesh, Canada, etc.

Cross-References

References

  1. Meinzer M (2009) Why tax havens cause poverty. Tax Justice Network. http://www.taxjustice.net/
  2. Meinzer M (2012) The creeping futility of the Global Forum’s Peer reviews. Tax Justice Network. http://www.taxjustice.net/
  3. Meinzer M (2016) Towards an international yardstick for identifying tax havens and facilitating reform. In: Dietsch P, Rixen T (eds) Global tax governance: what is wrong with it and how to fix it. ECPR Press, Colchester, pp 255–289Google Scholar
  4. Shaxson N (2011) Treasure Islands: uncovering the damage of offshore banking and tax havens. St. Martin’s Griffin, New YorkGoogle Scholar
  5. Tax Justice Network (2016a) Financial secrecy index 2015: Methodology. Financialsecrecyindex.com/PDF/FSI-Methodology.pdf
  6. Tax Justice Network (2016b) The financial secrecy index review 2016: report on the stakeholder survey. Taxjustice.net/wp-content/uploads/2013/04/TJN2016_FSI-Survey-Report.pdf

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.University of Northern British ColumbiaPrince GeorgeCanada

Section editors and affiliations

  • Alex C. Michalos
    • 1
  1. 1.University of Northern British ColumbiaPrince GeorgeCanada