BREAK THE CHAINS OF OPPRESION AND THE YOKE OF ...

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Ethics evasion as a form of passive resistance is, in this context, unethical. Punitive tax justice needs equal treatment of tax payers, which in turn needs court systems which are not corrupt. Corruption is cancer which undermines punitive tax justice. 12. The Principle of Restoration: Tax amnesty is a means for states to recover part of the tax evasion. It contradicts the principle of fair punishment but is often legitimized by the governments’ need for additional income and can be seen as an attempt for (at least partial) restorative justice. The goal then justifies the means. In the conflict of interests between punitive tax justice and distributive tax justice, tax amnesty is not in any case to be ethically condemned, but to a greater extent depends on the conditions, forms and frequency of tax amnesty. 13. The Principle of Transformation: The perception of tax justice evolves as all value systems do. It can then happen that an activity such as tax evasion or black money transfer is more or less accepted and then, by international developments such as in the OECD countries, is seen as a heavily illegal crime. Thus, a grey zone of insecurity about what is just or unjust is opened. In such situations, for reasons of procedural justice, it is often necessary to define and allow a transition period for transitional justice which can lead to transformative justice with a new level of international tax justice. Tax Justice also with Developing and Emerging Countries The above principles first of all have to be applied within sovereign states which have the power and authority for tax collection. But they also have to be applied between sovereign states. In a globalized world, the states are not isolated but interdependent in manifold ways. Therefore, tax justice is an intergovernmental, regional and global topic. It is a hot issue because tax evasion is still growing within the liberalized financial markets. The efforts to decrease tax evasion are, since the 2007/2008 global financial crisis, strongly increased because states urgently need more tax income to cover their financial engagement to overcome the crisis. Every state has the right to tax its taxable population in order to provide services to this population and the global community. This is the first principle of tax justice. It includes the ethical obligation of states to support each other in tax collection by not protecting tax evasion. 14 � � � � � The principle is based on the universally accepted ethical Golden Rule of reciprocity, whereby we should do and give 14 The following is based on the article Stückelberger, Christoph, Weissgeld-Strategie kann unseren Finanzplatz stärken. Die Schweiz sollte über Europa hinausblicken, Neue Zürcher Zeitung am Sonntag, 21 February 2010, Hintergrund. �� – CLIMATE JUSTICE <strong>AND</strong> TAX JUSTICE – 93
Ethics to others what we ourselves expect from them. This applies to individuals as well as to states and inter-state relations or to companies. This principle of tax justice applies not only with respect to countries such as the USA or Germany that can exert pressure on Switzerland, but globally, including also developing, transition and emerging countries. In its favour are not only ethical considerations but also political and economic benefits for countries like Switzerland which rather fear economic losses with a white money strategy. Ethical necessity: poverty reduction. Economically weak states rely on tax revenues even more than economically powerful countries. International efforts to find new ways to finance development have stressed this repeatedly. In addition to increased trade and aid, developing countries need just and fair taxation if they are to reduce poverty and reach the Millennium Development Goals. The annual revenue loss to developing countries because of tax flight and tax evasion is estimated to amount to 150-250 billion Swiss francs a year, which significantly exceeds the total official development assistance ODA of all the industrialized countries (100 billion per year)! Special cases such as dictatorships aside, we may recognize many developing countries governed by the rule of law where the principle of tax justice is applicable. These also need their tax systems strengthened. Switzerland should conclude more double-taxation agreements with developing countries. Political advantage: Cooperation with the EU. In the actual situation, Switzerland in Europe seems to have its back to the wall. But precisely a pro-active initiative directed beyond Europe could offer Switzerland the possibility of new coalitions. The European Commission intends to start a dialogue with developing countries to strengthen their tax systems and combat tax evasion. The “International Tax Compact” (ITC) � – �a new initiative � of the German � �Federal Ministry for Economic Cooperation and Development (BMZ) – is beginning to coordinate partners in development from industrialized and developing countries. They also take up the concerns of the International “Tax Justice Network” (TJN) of the private development agencies. The Swiss Foreign Ministry, through the Swiss Agency for Development and Cooperation (DEZA), should play a part in such initiatives. In this way, Switzerland will be not an opponent but a team player with the EU! Economic advantage: Any shortfall in Switzerland caused by less untaxed wealth from developing countries would be offset in the medium term by credible and sustainable trade relations with important Asian countries, for example, and by removing the threat to the reputation of Swiss companies and corporations. The firm position of Switzerland in the fight against money-laundering has earned her respect and economic benefits. The same can happen with a new white money strategy in the relationship with all countries. Global white money strategy: This will still allow for tax competition based on locational advantages between and within states, while at the same time respecting �� 94 – CLIMATE JUSTICE <strong>AND</strong> TAX JUSTICE –
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eak the chains of oppresion and the
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BREAK THE CHAINS OF OPRESSION AND T
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PContents REAChing Preface There is
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PREFA ce There is No Unjust Communi
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PREFA ce Let us remember: there sho
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PREFA ce ed, stripped bare, when th
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PREAChing 1 Preaching on Justice: T
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PREAChing message of the free grace
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PREAChing come aware of how abundan
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PREAChing I draw attention again to
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PREAChing who believe that “those
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EnGAGEMEnT 2 Commitment after Accra
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EnGAGEMEnT which has become spiritu
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EnGAGEMEnT worries more, is more ea
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Europe’s Discussion about Justice
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were being seen - because of this -
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Discus sion Church and State are fu
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The Reformed tradition with the ope
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DEMoc rAcy However democracy is sti
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DEMoc rAcy of the homo politicus -
Page 43 and 44: viewers, the programme is “cut to
Page 45 and 46: DEMoc rAcy Finally it would natural
Page 47 and 48: point modern democracies are open t
Page 49 and 50: DEMoc rAcy Naturally, in many cases
Page 52 and 53: cove nanTi ng 59 Europe’s Road to
Page 54 and 55: cove nanTi ng Western neighbor coun
Page 56 and 57: cove nanTi ng focused on. On the on
Page 58 and 59: 5 pE o H 6 Theology of hope in time
Page 60 and 61: At the bottom of these enormous ent
Page 62 and 63: The question has to be raised wheth
Page 64 and 65: in the communio with Christ. In thi
Page 66 and 67: anity has been closely related to e
Page 68 and 69: world: the oppressed, the poor, the
Page 70 and 71: 8 p EM ire 7 Empire - Provocation w
Page 72 and 73: EMpire thors also supply an ambitio
Page 74 and 75: EMpire Aspects of a difficult relat
Page 76 and 77: governments in southern countries e
Page 78 and 79: EMpire Talk of empire, as this exam
Page 80: EMpire hand, and realpolitik talk a
Page 83 and 84: Ethics two? Globethics.net proposes
Page 85 and 86: Ethics 2. Performance-related justi
Page 87 and 88: Ethics difficult to implement all o
Page 89 and 90: Ethics instrument, which correspond
Page 91 and 92: Ethics tice. In some cases it may s
Page 93: Ethics 6. The Principle of Transpar
Page 98 and 99: Litur gy 49 The Liturgy of Holy Com
Page 100 and 101: Litur gy chosen was that one of the
Page 102 and 103: Litur gy stronger weighting towards
Page 104 and 105: Litur gy It may be argued that few
Page 106 and 107: Litur gy but here particularly so.
Page 108 and 109: Litur gy turn out to be. For if we
Page 110: For the shaping of the liturgy the
Page 113 and 114: PRojec ts The scope of the children
Page 115 and 116: DiaLo g ic analyses which already e
Page 117 and 118: DiaLo g suppression as a power-alli
Page 119 and 120: DiaLo g Dreaming a Different World
Page 121 and 122: DiaLo g We remember together the in
Page 123 and 124: The Further Development of the Conc
Page 125 and 126: DiaLo g come to stand: do they belo
Page 127 and 128: DiaLo g dividuals who come into vie
Page 129 and 130: EXPLoita Tion formation and counsel
Page 131 and 132: there is emerging here a specific i
Page 133 and 134: EXPLoita Tion wealthier lands in No
Page 135 and 136: study 5 of children’s attitudes t
Page 137 and 138: EXPLoita Tion Christian understandi
Page 139 and 140: EXPLoita Tion gal prosecution of cr
Page 141 and 142: these questions. An approach that r
Page 143 and 144: of governments for the regular fina
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We recommend EXPLoita Tion The orga
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Hope in God’s Future: Christian D
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FuturE I Approaching God in the con
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FuturE All of these changes will ha
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FuturE ship; God’s sacrifice in C
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FuturE between rich and poor becomi
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FuturE Reflection 5 Low-lying count
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gry and those now first finding the
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FuturE Even to sinners like us, God
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FuturE UK Government Committee on C
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FuturE Reflection 11 “A commitmen
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FuturE Alertness to disproportionat
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FuturE set out on a journey of free
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seeking 2. It has become much more
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seeking tions and in the Synod, was
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LEArnin G Praying for growth Food,
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we, with 20% of world-population, a
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LEArnin G hunger, but sooner from a
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LEArnin G And they wonder: what doe
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LEArnin G The richer the USA and Eu
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A Globalance - Christian Perspectiv
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A GLoB LAncE uence on political and
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Recommendations The position paper
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Pov y ert 17 „Don’t Leave Us Ha
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Group Children’s Summit 2006” r
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Pov erty our doorstep as relatively
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Pov erty This well-founded option f
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All these rights could be provided
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Pov erty The action “Hiding is no
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