Beyleveld, Alexander D.,

Taking a Common Concern Approach to Economic Inequality : Implications for (Cooperative) Sovereignty over Corporate Taxation / Implications for (Cooperative) Sovereignty over Corporate Taxation Alexander D. Beyleveld. - 1 online resource. - World Trade Institute Advanced Studies ; 6 International Law E-Books Online, Collection 2022 . - World Trade Institute Advanced Studies ; 6. International Law E-Books Online, Collection 2022. .

Includes bibliographical references and index.

Preliminary Material / Copyright Page / Acknowledgements / Abbreviations / Chapter 1 General Introduction / Chapter 2 The Distribution of Income and Wealth within States Since the Beginning of the Twentieth Century / Chapter 3 Recognising the Distribution of Income and Wealth within States as a Common Concern of Humankind / Chapter 4 Recognising a Distributional Common Concern in the Area of Corporate Taxation / Chapter 5 Concluding Remarks / Bibliography / Table of Materials / Index / Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld -- Alexander D. Beyleveld.

"Wealth exists only for the benefit of mankind. It cannot be measured adequately in yards or in tons, nor as equivalent as so many ounces of gold; its true measure lies only in the contribution it makes to human well-being. Now, when bricks and sand and lime and wood are built up into a house, they constitute a greater aggregate of wealth than they did before; even though their aggregate volume is the same as before; and, if the house is overthrown by an earthquake, there is indeed no destruction of matter; but there is a real destruction of wealth, because the matter is distributed in a manner less conducive to human well-being. Similarly, when wealth is very unevenly distributed, some have more of it than they can turn to any very great account in promoting their own well-being; while many others lack the material conditions of a healthy, clean, vigorous and effective family life. That is to say the wealth is distributed in a manner less conducive to the well-being of mankind than it would be if the rich were somewhat less rich, and the poor were somewhat less poor; and real wealth would be greatly increased, even though there were no change in the aggregate of bricks and houses and clothes and other material things, if only it were possible to effect that change without danger to freedom and to social order"--

9789004511750 9789004511743

10.1163/9789004511750 DOI

2021059524


Corporations--Taxation--Law and legislation.
Corporations--Taxation.
Equality.
Income distribution.
International business enterprises--Taxation--International cooperation.

HB523

339.2