Tax justice refers to ideas, policies and advocacy that seek to achieve equality and social justice through fair taxes on wealthier members of society and multinational corporations. To this end, tax justice often focuses on tackling tax havens and curtailing corruption and tax abuse by multinational corporations and the super-rich.
Tax justice encompasses tackling tax havens but also goes beyond tax. Tax havens are key to understanding financial globalisation and they expand the debate beyond tax into the areas of financial secrecy, financial regulation, criminal law, accountancy, economics and much more.
Tax justice also refers to a growing global movement – the tax justice community – which the Tax Justice Network has helped pioneer. A large body of research and evidence from around the world has emerged since the early 2000s leading to a new powerful and internally coherent worldview referred to as the “tax justice consensus” that is challenging and replacing the “Washington consensus” which has dominated economic thinking since the 1980s.