Special Edition

                                        

CALL FOR PAPERS – special issue

Distributive Tax Justice in the Global Economy

 

Associate Editor: Prof. Hanneke du Preez ([email protected])

Editor: Prof. Soon Nel, Stellenbosch University ([email protected])

This special issue is the result of an International Tax Conference hosted by the Department of Taxation at the University of Pretoria, South Africa.  More details of this conference are available here.

 

Scope of this special issue: Distributive Tax Justice in the Global Economy

The economic, political and social frameworks that support society differ in the distribution of benefits and liabilities and their effect on people’s lives. The principles of Distributive Justice should provide the moral compass when the social contract between Government and its citizens is at play. Examples of Distributive Tax Justice principles are equality, proportionality and fairness. The special issue aims to connect diverse disciplines, including government, law, economics, accounting, business, psychology and sociology, to explore how tax and tax policy may serve as a tool to promote Distributive Justice.

 

Submission

Authors of high-quality, full-length, refereed papers, previously submitted to the Distributive Tax Justice conference are invited to make submission directly online for consideration of their papers for inclusion in the special issue of SAJAR that focuses on Distributive Tax Justice in the Global Economy.

Submissions to SAJAR must be in British English and should be made via ScholarOne Manuscripts, Taylor & Francis, SAJAR’s online submission and peer review system. Submissions should be prepared in accordance with SAJAR’s policies and style and submitted by 31 August 2023. Registration for and access to the submission system is available at:  https://www.editorialmanager.com/rsar/default2.aspx. When doing so, please choose this special issue. This issue is scheduled to be published in 2024. Should there not be sufficient papers of the necessary standard, the accepted papers will be included in a normal issue of SAJAR.