It has occurred to me that there are six stages in the process of creating Tax Justice. They are:

Define

It’s vital we agree what the tax base is. This has to facilitate progressive taxation and the promotion of better use of resources within society.

Find

If you can’t locate what is to be taxed there’s no point saying you’ll tax it, hence the attack on tax havens.

Count

If we can’t quantify the tax base we can’t tax it — hence the demand for country by country reporting.

Tax

Working out the right rates of tax, the inter-relationship between them and how they deliver the essential revenue raising, repricing and redistributive qualities of a just tax system is vital

Allocate

The resulting revenues must be spent efficiently and to best social effect

Report

Governments must be accountable for what they do with tax revenues or the democratic principle fails.

That’s it, in a nutshell.