The tax justice movement has come a long way in the eighteen years or so it has been going, but there is still a long way to go. This, the third in a series of videos, discusses one of the issues that the tax justice movement now really needs to embrace and understand, which is the nature of the tax gap.
The tax gap is the difference between that tax that might be paid on a tax base and the actual amount paid, taking into consideration no less than five reasons why tax paid might not, for both officially sanctioned (but maybe inappropriate) as well as varying illicit reasons, be less than anticipated. Understand the tax gap, I suggest, and you know a great deal of what needs to be achieved to deliver tax justice.
So why is tax justice ignoring it?