This article asks how global tax reform relates to other emerging proposals for global economic reform. Specifically, I will try to contribute to the philosophical understanding of this relationship, by comparing global tax reform with a reform seeking to end dictators’ trading privileges in their peoples’ natural resources. Through this comparison, I intend to establish two main claims. At a concrete, practical level, I hope to show that reform of dictators’ resource privilege will be easier to initiate (...) than legal reform against global tax avoidance. Yet the heart of this essay is dedicated to supporting this claim through an argument at a more abstract, methodological level, which intends to make a broader contribution. This argument focuses on a key obstacle facing global taxation reforms, in the form of collective action problems. My key conceptual contribution lies in an attempt to distinguish between two forms of collective action situations, arguing that only one of them involves moral collective action problems, while in the other these problems dissolve. I seek to show that this fortunate case obtains for reform of dictators’ resource privilege, but not for global tax reform. (shrink)

This work attempts to address some basic feasibility concerns in the global taxation policy proposal. In recent years, moral-political philosophizing has extensively advan-ced the idea of transnational justice through volumes of scholarly literature. In moving the discussions beyond an ideational level and projecting it onto a practical realm, mo-ral-political thinkers have proposed a global taxation policy, the proceeds of the imple-mentation of which are meant to cater for the global poor. This proposal is morally laudable, (...) given that it would substantially benefit the global needy. Nonetheless, the proposal raises some basic feasibility concerns, such as the moral and legal justifiability of the proposal; the nature of the object to be globally taxed and how it is to be globally taxed; the nature of the globalist institution to implement the proposal; the legitimacy challenge of the globalist institution, and the challenge of practical implementation of the proposal by the institution. If the proposal is to succeed, the critical issues ought to be constructively addressed. Given that institutionalism necessarily emerges in the fea-sibility concerns, an institutionalist approach is advanced in this work to constructively address them. (shrink)

Two of the most serious obstacles that plans for global taxation must overcome are: that there is no existing cosmopolitan political community that can serve as the ethical basis for global distributive justice and that many states have no strong interest that would lead them to support the creation of global taxes. I argue that it is possible for a system of global taxation to overcome these problems if a tax could provide a clear (...) benefit to existing political communities and if it could offer some benefit to the states that would bear much of the tax burden. A tax discouraging the use of tax havens is the most promising ways of accomplishing this. This type of tax could be legitimized on the basis of existing national political identities, as it would strengthen these communities by discouraging the violation of national ethical obligations through tax avoidance. States would also have a strong incentive for imposing this type of tax, as limiting the use of tax havens would allow states to collect lost revenue. (shrink)

This article focuses on the justification of taxation, in other words the principled rather than the technical aspect of taxation. We first show how democracy is on the one hand required for legitimate taxation, and how on the other hand democratic communities are dependent on taxation, and argue there is no vicious cirle. We then present a typology of ways of justifying taxation, according to which taxation can base its legitimacy on (1) meeting basic (...) needs, (2) financing public goods, (3) redistribution, or (4) (dis-)incentivising certain types of conduct. We then discuss the applicability of each of these types of justification on the global level, arguing that all of them do apply to the global level. The article further concludes that different normative justifications guide us towards different designs of taxation in practice, so the background justification has to be made clear, especially when designing new taxation systems. (shrink)

I examine how reforming our international tax regime could be an important vehicle by which we can begin to realize global justice. For instance, eliminating tax havens, tax evasion, and transfer pricing schemes are all important to ensure accountability and to support democracies. I argue that the proposals concerning taxation reform are likely to be more effective in tackling global poverty than Thomas Pogge's global resources dividend because they target some of the central issues more effectively. (...) I also discuss many particular proposals for global taxes that have already been floated and implementation prospects and successes. (shrink)

Increasingly visible global distributive inequalities and famine pose considerable challenges for policy-makers and political philosophers alike. A recent proposal forwarded by Thomas Pogge has taken on the challenge of outlining a concept of global justice according to which redistribution is not merely predicated on the beneficiaries being in a state of need. The scheme, which he calls the Global Resources Dividend, aims to compensate people who are excluded from the benefits of the common stock of natural resources, (...) by taxing those who unilaterally exploit it and by subsequently redistributing the revenues to the globally poor. This article assesses the GRD's moral standing once it is institutionalized in the real world. It analyses the causal link between a country's resource endowments and its economic prosperity and identifies the beneficiaries of, and contributors to, the monetary transfers under two possible tax-shifting scenarios. The article concludes that in order to offset the morally questionable results that Pogge's scheme produces, some moral demands need to be relaxed and the GRD scheme be divided into separate stages that operate with distinct moral rationales. (shrink)

National membership in itself aggravates global inequality, and plural membership does all the more so. A key mechanism by which that occurs are double taxation agreements that have the effect of favoring the global rich at the expense of the global poor. One egalitarian solution is a levy on multiple citizenship; another is redesigning double taxation agreements along prioritarian lines. Revising the OECD Model Tax Convention could be a feasible strategy for implementing such reforms.

In this article I examine how reforming our international tax regime could be an important vehicle for realizing key aspects of global gender justice. Ensuring all,including and especially multinationals, pay their fair share of taxes is crucial to ensuring that all countries, especially developing countries, are able to fund education, job training, infrastructural development, programs which promote gender equity, and so forth, thereby enabling all countries to help themselves better. I discuss various positive proposals for levying global taxes. (...) I review why overtly gender-neutral taxes can sometimes have unintended gendered consequences, disproportionately burdening or benefiting individuals, according to their gender. Any endorsement of global taxes must take this concern into account. Fortunately there is good fit between the rationale for the Tobin tax and the way in which it can be harnessed to promote gender equity, so of the taxes discussed here, it emerges as one of the most promising. However, as I also argue, eliminating tax havens and blocking avenues that currently facilitate tax escape must also be part of the agenda to promote gender equity, given the vast amounts of revenue that currently escape taxation. In a context of globalization, fiscal policies cannot achieve equity (including gender equity) at national levels alone. Many concerns, such as clamping down on tax evasion and harmonizing corporate tax rates, can only effectively be tackled at a global level. As I also discuss, feasible arrangements for tackling such issues are available, as are mechanisms for collecting and disbursing funds in ways that promote accountability and compliance. Failing to reform our tax arrangements means that the basic institutional structure of the global economy is unjust and also involves gender injustice. Gender consciousness is indispensable for developing an adequate account of taxation justice and therefore a global institutional structure that is gender just. (shrink)

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in (...) the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice. (shrink)

The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others (...) have looked more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently. (shrink)

Machine generated contents note: Preface; Introduction; Part I. Global Health, Definitions and Descriptions: 1. What is global health? Solly Benatar and Ross Upshur; 2. The state of global health in a radically unequal world: patterns and prospects Ron Labonte and Ted Schrecker; 3. Addressing the societal determinants of health: the key global health ethics imperative of our times Anne-Emmanuelle Birn; 4. Gender and global health: inequality and differences Lesley Doyal and Sarah Payne; 5. Heath systems (...) and health Martin McKee; Part II. Global Health Ethics, Responsibilities and Justice: Some Central Issues: 6. Is there a need for global health ethics? For and against David Hunter and Angus Dawson; 7. Justice, infectious disease and globalisation Michael Selgelid; 8. International health inequalities and global justice: toward a middle ground Norman Daniels; 9. The human right to health Jonathan Wolff; 10. Responsibility for global health? Allen Buchanan and Matt DeCamp; 11. Global health ethics: the rationale for mutual caring Solly Benatar, Abdallah Daar and Peter Singer; Part III. Analyzing Some Reasons for Poor Health: 12. Trade and health: the ethics of global rights, regulation and redistribution Meri Koivusalo; 13. Debt, structural adjustment and health Jeff Rudin and David Sanders; 14. The international arms trade and global health Salahaddin Mahmudi-Azer; 15. Allocating resources in humanitarian medicine Samia Hurst, Nathalie Mezger and Alex Mauron; 16. International aid and global health Anthony Zwi; 17. Climate change and health: risks and inequities Sharon Friel, Colin Butler and Anthony McMichael; 18. Animals, the environment and global health David Benatar; 19. The global crisis and global health Stephen Gill and Isabella Bakker; Part IV. Shaping the Future: 20. Health impact fund: how to make new medicines accessible to all Thomas Pogge; 21. Biotechnology and global health Hassan Masun, Justin Chakma and Abdallah Daar; 22. Food security and global health Lynn McIntyre and Krista Rondeau; 23. International taxation Gillian Brock; 24. Global health research: changing the agenda Tikki Pang; 25. Justice and research in developing countries Alex John London; 26. Values in global health governance Kearsley Stewart, Gerald T. Keusch and Arthur Kleinman; 27. Poverty, distance and two dimensions of ethics Jonathan Glover; 28. Teaching global health ethics James Dwyer; 29. Towards a new common sense: the need for new paradigms of global health Isabella Bakker and Stephen Gill; Index. (shrink)

The need to use green taxes to protect the environment is urgent, particularly because of climate change, and can be justified via sound deontological and consequence-based arguments. One very influential criticism of such taxes, however, claims that they disproportionately burden relatively poor individuals who tend to contribute to environmental problems far less than wealthier persons. Critics can also object that because of the link between economic inequality and environmental destruction it is preferable to adopt environmental measures that impede rather than (...) accelerate the growth of inequality. Defusing these criticisms, the article argues that various types of green fiscal reform can both avoid disproportionally burdening those who pollute least and reduce the economic inequalities that income taxes leave behind, and slow down the collectively self-defeating consumption arms race that currently besets so many affluent societies. Global progressive environmental taxation is also a possibility, and even easier to justify. (shrink)

This is a review of Gillian Brock’s new book, Global justice: a cosmopolitan account (Oxford: Oxford University Press, 2009) which sets out the central theses of the book and then offers a critical appraisal of its central arguments. My specific concern is that Brock gives an insufficiently robust account of human rights with which to define the nature of global justice and thereby leaves cosmopolitanism too vulnerable to the normative pull of local and traditional moral conceptions that fall (...) short of the universalism that cosmopolitans should be able to embrace. Keywords: cosmopolitanism; human rights; global justice; Rawls; humanitarian intervention; global governance; liberal nationalism; democracy; equality; immigration (Published: 4 December 2009) Citation: Ethics & Global Politics, Vol. 2, No. 4, 2009, pp. 369–382. DOI: 10.3402/egp.v2i4.2107. (shrink)

Many theoretical publications make assumptions about the facts of globalization, and in particular about the role and autonomy of the nation state. These factual claims and assumptions often play an important role in justifying the normative conclusions, yet remain under-explored. This interdisciplinary volume examines questions that are central to the problems of both social and international justice, and in particular, to their interdependence: How do global and transnational factors influence the capacity of states to be internally just? Has the (...) state lost its capacity for autonomous action in the global economy, and thus its ethical significance for theories of justice? If so, which institutional reforms could address this problem? What is the role of the state in a just international order? The authors address important connections between domestic social justice and global dynamics, by identifying problematic practices and trends in the current global order. They examine political, economic and legal changes and offer normative views on concrete policies and institutions that are particularly important and/or problematic – i.e. international health policies, the World Bank, taxation policies and the World Trade Organization. Focusing on the relationship between social and global justice and establishing connections between political theory and empirical research, this book is vital reading for students and scholars of Politics, International Relations, and Development Studies. (shrink)

This paper examines cumulative ethical and self-interested reasons why wealthy developed nations should be motivated to do more to improve health care in developing countries. Egalitarian and human rights reasons why wealthy nations should do more to improve global health are that doing so would (1) promote equality of opportunity, (2) improve the situation of the worst-off, (3) promote respect of the human right to have one's most basic needs met, and (4) reduce undeserved inequalities in well-being. Utilitarian reasons (...) for improving global health are that this would (5) promote the greater good of humankind, and (6) achieve enormous benefits while requiring only small sacrifices. Libertarian reasons are that this would (7) amend historical injustices and (8) meet the obligation to amend injustices that developed world countries have contributed to. Self-interested reasons why wealthy nations should do more to improve global health are that doing so would (9) reduce the threat of infectious diseases to developed countries, (10) promote developed countries' economic interests, and (11) promote global security. All of these reasons count, and together they add up to make an overwhelmingly powerful case for change. Those opposed to wealthy government funding of developing world health improvement would most likely appeal, implicitly or explicitly, to the idea that coercive taxation for redistributive purposes would violate the right of an individual to keep his hard-earned income. The idea that this reason not to improve global health should outweigh the combination of rights and values embodied in the eleven reasons enumerated above, however, is implausibly extreme, morally repugnant and perhaps imprudent. (shrink)

Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justice, but also provides a (...) vantage point from which to evaluate recent reforms by the Organisation for Economic Co-operation and Development. (shrink)

Tax abuse by multinational extractive corporations should be an important subject of attention for global justice because it exacerbates the unjust global distribution of resources and contributes to the resource curse. The amounts of taxes at stake dwarf the current levels of international aid. This abuse is not necessarily unlawful but is enabled by the interaction of complex international tax rules. It is “abuse” because it contravenes a number of theoretical understandings of global tax justice, several of (...) which are explored here: egalitarianism, two variants of restitution-based justifications and corporate citizenship. Within each of these justificatory frames, global justice in the resource context requires restoring a fair share of the benefits from natural resources to the impoverished populations of resource-rich countries. Justice, thus understood, can and should be achieved through the effective taxation of extractive companies. This article is a first step toward filling a lacuna in the literature on taxation and development, which tends to encourage decreased taxation in order to promote foreign investment, to the exclusion of concerns about justice and which conceives taxation as a purely domestic issue, not one involving international rules that have the effect of distributing revenue among nation states. (shrink)

Inequality, as well as the scope of the duty of justice to reduce it, has always been a central concern of political justice. Income taxation has been seen as a key tool for redistribution and the state was the arena for discussions of justice. Globalization and the tax competition it fosters among states change the context for the discussion of distributive justice. Given the state’s fading coercive power in taxation and the decreasing power of its citizenry to co-author (...) its collective will due to global competition, we can no longer assume that justice can be realized within the parameters of the state. International tax policy in an effort to retain justice often opts for cooperation as a vehicle to support distributive justice. But cooperation among states is more than a way for them to promote their aims through bargaining. Rather, it is a way for states to regain legitimacy by sustaining their very ability to ensure the collective action of their citizens and to treat them with equal respect and concern. The traditional discussion in international taxation seems to endorse a statist position — implicitly assuming that when states bargain for a multilateral deal, justice is completely mediated by the agreement of the states. In contrast, this Article argues that such a multilateral regime intended to provide the state with fundamental legitimacy requires independent justification. Contrary to the conventional statist position, I maintain that cooperating states have a duty to ensure that the constituents of all cooperating states are not treated unjustly because of the agreement. I argue that not only cosmopolitanism but political justice too requires that a justifiable cooperative regime must improve the welfare of the least well-off citizens in all cooperating states. I explain that cooperation alone is no guarantee of improved welfare and that certain transfer payments between rich and poor countries might be required to ensure this. (shrink)

Issues of global justice have received increasing attention in academic philosophy in recent years but the gendered dimensions of these issues are often overlooked or treated as peripheral. This groundbreaking collection by Alison Jaggar brings gender to the centre of philosophical debates about global justice. -/- The explorations presented here range far beyond the limited range of issues often thought to constitute feminists’ concerns about global justice, such as female seclusion, genital cutting, and sex trafficking. Instead, established (...) and emerging scholars expose the gendered and racialized aspects of transnational divisions of paid and unpaid labor, class formation, taxation, migration, mental health, the so-called resource curse, and conceptualizations of violence, honor, and consent. Jaggar's introduction explains how these and other feminist investigations of the transnational order raise deep challenges to assumptions about justice that for centuries have underpinned Western political philosophy. -/- Taken together the pieces in this volume present a sustained philosophical engagement with gender and global justice. Gender and Global Justice provides an accessible and original perspective on this important field and looks set to reframe philosophical reflection on global justice. (shrink)

Commercial banks such as UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders, multinationals such as Google and Apple using the Double Irish and other tax avoidance strategies, governments granting fiscal sweetheart deals behind closed doors as in Luxembourg - the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that (...) lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation. (shrink)

International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global (...) minimum tax rates on mobile tax bases. (shrink)

This chapter proposes a policy to tackle the problem of global poverty, the Global Luxuries Tax. The GLT is a levy collected whenever a person, anywhere in the world, purchases a certain luxury good or service. The money collected will go towards a Global Poverty Fund to be used to alleviate the worst cases of global poverty. The tax is a miniscule percentage of the price of the good or service being purchased, so that the GLT (...) raises money for the Global Poverty Fund by virtue of the high number of transactions taking place. The first part of the chapter will highlight two main pitfalls faced by any potential solution to the problem of global poverty, the Unintended Consequences Objection and the Implementation Objection. The second and third parts will introduce the idea of a Global Luxuries Tax, first in theory and then in practice. Examples of luxuries to be taxed by the GLT include air travel, financial transactions, texting on mobile phones, and procreation. In the final part some objections to the GLT will be considered, and appeased. (shrink)

Scholarship on international health law is currently pushing the boundaries while taking stock of achievements made over the past few decades. However despite the forward thinking approach of scholars working in the field of global health one area remains a stumbling block in the path to achieving the right to health universally: the financing of heath. This paper uses the book Global Health Law by Larry Gostin to reflect and take stock of the fiscal support provided to the (...) right to health from both a global and an African perspective. It then sets out the key fiscal challenges facing global and African health and proposes an innovative solution for consideration: use of the domestic principles of tax to design the global health financing system. (shrink)

Sustainability is concerned with the impact of present actions on the ecosystems, societies, and environments of the future. Such concerns should be reflected in the strategic planning of sustainable corporations. Strategic intentions of this nature are operationalized through the adoption of a long-term focus and a more inclusive set of responsibilities focusing on ethical practices, employees, environment, and customers. A central hypothesis, that we test in this paper is that companies which attend to this set of responsibilities under the term (...) superior sustainable practices, have higher financial performance compared to those that do not engage in such practices. The target population of this study consists of the top 100 sustainable global companies in 2008 which have been selected from a universe of 3,000 firms from the developed countries and emerging markets. We find significant higher mean sales growth, return on assets, profit before taxation, and cash flows from operations in some activity sectors of the sample companies compared to the control companies over the period of 2006–2010. Furthermore, our findings show that the higher financial performance of sustainable companies has increased and been sustained over the sample. Notwithstanding sample limitation, causal evidence reported in this paper suggests that, there is bi-directional relationship between corporate social responsibilities practices and corporate financial performance. (shrink)

This article focuses on the challenge of determining the relative weight of domestic and global justice demands. This problem concerns a variety of views that differ on the metric, function, scope, grounds and fundamental interpretation of justice norms. I argue that domestic and global economic justice are irreducibly interdependent. In order to address their exact relation, I discuss and compare three theoretical models: (i) the bottom-up-approach, which prioritizes domestic justice; (ii) the top-down-approach, which prioritizes global justice; and (...) (iii) the horizontal framework, according to which both domestic and global principles pose equally stringent demands that are to be implemented horizontally, without attributing a simple priority to one over the other. I argue that the third model represents the best overall framework, although more complex normative criteria need to be elaborated on the basis of this approach, affecting issues such as justice in climate change mitigation and adaption, development cooperation, trade, finance, taxation and immigration. (shrink)

In this review, I say a few words about the analysis portion of Piketty’s book, but I will focus mostly on its solution portion. In the first section, I go over Piketty’s main argument and make two critical points: there is a lack of consideration for, first, human capital and, second, absolute levels of income and capital per capita. The second section of this essay focuses on the solution portion of the book. I also go over Piketty’s argument and make (...) five more substantial points: I wonder what Piketty means by social justice; I emphasize that raising taxes is desirable; I ask why it is capital that should be taxed, and how feasible a global tax on capital would be; and finally, I claim that the book could provide more guidance in terms of the policies that could be put in place right now. If the global taxation of capital is not politically feasible in the short to medium term, what should be done in the meantime? (shrink)

Global income inequalities are met with increasing calls for direct supranational redistribution. This article argues that from the perspective of political feasibility, this approach should not be prioritised. We use the example of tax competition to show that supranational regulation that stops short of direct redistribution has better chances of being implemented. Moreover, as the case of tax competition illustrates, such regulation can help to shore up the capacity of nation states to redistribute internally, which indirectly tends to reduce (...) global inequalities, too. Against this background, we formulate the conditional subsidiarity principle of redistribution. It states that when the case for direct supranational redistribution is built on the alleged incapacity of the state to redistribute due to the pressures of globalisation, our first instinct should be regulatory reform in order to restore this capacity. Finally, the article asks whether two prominent proposals for global taxation – the global resource dividend and the financial transaction tax – pass the test of the conditional subsidiarity principle. (shrink)

Hillel Steiner’s applied theory of territorial rights is part of his broader left-libertarian theory of rights. Steiner believes that all individuals have the libertarian right to self-ownership and to an equal share of the value of (global) natural resources. He thus views territorial rights as being ultimately reducible to the lower-level rights of free and equal individuals. This view challenges most accounts of nationalism (and territorial collectivism) as well as the normative theories of state sovereignty based on them. It (...) thus offers new perspectives on such issues as secession, immigration, and global justice. This article showcases how these ideas generate normative guidelines for solving territorial disputes. Among his concrete institutional proposals, relevant for the contemporary debate, is a globally distributed universal basic income (UBI) funded by the global taxation of natural resources. (shrink)

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically (...) designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth.Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation should be created to enforce the principles of tax justice.The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath. (shrink)

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive and (...) relational inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

Centre for Applied Philosophy and Public Ethics, The Australian National University, LPO Box 8260, ANU, Canberra ACT 2601, Australia. Email: michael.selgelid{at}anu.edu.au ' + u + '@ ' + d + ' '/ /- ->. Home page: http: //www.cappe.edu.au/staff/michael-selgelid.htmThis article advocates the development of a moderate pluralist theory of political philosophy that recognizes that utility, liberty and equality are legitimate, independent social values and that none should have absolute priority over the others. Inter alia, such a theory would provide a principled (...) means for striking a balance, or making trade-offs, between these values in cases of conflict. Recent developments in public health ethics have made progress in thinking about how to make trade-offs between liberty and utility in particular. While public health ethicists often claim that the least restrictive alternative should be used to achieve the public health goal in question, I argue that a plausible but under-recognized idea is that the least restrictive alternative might sometimes involve improvement of global health via redistributive taxation—i.e., rather than coercive social distancing measures. I conclude by demonstrating that the proportionality principle leaves open the question of when exactly utility outweighs liberty or vice versa—and I argue that, rather than speaking about the morality of liberty-infringing public health interventions in categorical/binary terms, it would be more fruitful and realistic to think and speak about the degree to which a liberty-infringing public health intervention is morally appropriate. CiteULike Connotea Del.icio.us What's this? (shrink)

This book investigates the ethical values that inform the global carbon integrity system, and reflects on alternative norms that could or should do so. The global carbon integrity system comprises the emerging international architecture being built to respond to the climate change. This architecture can be understood as an 'integrity system'- an inter-related set of institutions, governance arrangements, regulations and practices that work to ensure the system performs its role faithfully and effectively. This volume investigates the ways ethical (...) values impact on where and how the integrity system works, where it fails, and how it can be improved. With a wide array of perspectives across many disciplines, including ethicists, philosophers, lawyers, governance experts and political theorists, the chapters seek to explore the positive values driving the global climate change processes, to offer an understanding of the motivations justifying the creation of the regime and the way that social norms impact upon the operation of the integrity system. The collection focuses on the nexus between ideal ethics and real-world implementation through institutions and laws. The book will be of interest to policy makers, climate change experts, carbon taxation regulators, academics, legal practitioners and researchers. (shrink)

Households and banks have increasingly displaced non-financial businesses and governments as the primary debtors in modern capitalist economies, resulting in more severe economic cycles, increased inequality, and external macroeconomic imbalances. Yet while the trend is nearly universal among developed economies, its intensity varies a great deal from country to country. This article highlights the common international causes behind the global expansion of household and financial sector debt; the divergent national approaches to household credit that cause household and financial sector (...) indebtedness to vary from country to country; and the likely causes of these disparate approaches. National approaches to interest rate restrictions, property transfer taxation, high loan-to-value mortgages, mortgage interest taxation, and secondary markets for consumer debt can either encourage or mitigate household and financial sector borrowing. Whether a country encourages or mitigates such credit is determined by an idiosyncratic mix of institutional, political, and ideational factors. Especially important are the size of domestic pension funds, banks’ preferred business models, the political power of financial firms, and whether policymakers are more sensitive to the gains promised by a credit-fueled expansion or to the risks posed by an overleveraged collapse. (shrink)

I present Lockean considerations that count in favor of a global basic income program. This paper articulates a conception of equal-share left-libertarianism that is supported by the moral rights of full self-ownership and world-ownership. It is argued that, according to this view, an appropriately constructed global basic income program would be a key institution for promoting the rights of full self-ownership and world-ownership.

Science strives for coherence. For example, the findings from climate science form a highly coherent body of knowledge that is supported by many independent lines of evidence: greenhouse gas emissions from human economic activities are causing the global climate to warm and unless GHG emissions are drastically reduced in the near future, the risks from climate change will continue to grow and major adverse consequences will become unavoidable. People who oppose this scientific body of knowledge because the implications of (...) cutting GHG emissions—such as regulation or increased taxation—threaten their worldview or livelihood cannot provide an alternative view that is coherent by the standards of conventional scientific thinking. Instead, we suggest that people who reject the fact that the Earth’s climate is changing due to greenhouse gas emissions oppose whatever inconvenient finding they are confronting in piece-meal fashion, rather than systematically, and without considering the implications of this rejection to the rest of the relevant scientific theory and findings. Hence, claims that the globe “is cooling” can coexist with claims that the “observed warming is natural” and that “the human influence does not matter because warming is good for us.” Coherence between these mutually contradictory opinions can only be achieved at a highly abstract level, namely that “something must be wrong” with the scientific evidence in order to justify a political position against climate change mitigation. This high-level coherence accompanied by contradictory subordinate propositions is a known attribute of conspiracist ideation, and conspiracism may be implicated when people reject well-established scientific propositions. (shrink)

First published in 1997, this volume addressed the growing preoccupation of scientists at the time had in environmental phenomena, such as global warming, ozone layer depletion, acid rains, fresh water and ocean pollution, desertification, deforestation and the loss of bio-diversity. The crucial and pressing nature of these issues spawned says the author a new wave of research in environmental economics. The volume provides broad surveys of the developments in the economics of the environment and reports on the developing set (...) of environmental problems, analytical tools and economic policies. The importance of the developing approach was that environmental problems are no longer isolated from all other economic dimensions. Throughout the volume they are analysed in an open, generally non-competitive economy with transnational or global externalities. The first part deals with the relationship between the environment, economic growth and technological innovation. The second part analyses the optimal design of environmental taxation, while the third part considers the international dimension of environmental policy. (shrink)

This paper presents a rival proposal to that presented by Dietsch and Rixen to ensure international background justice. It explains the notion of background justice and how this is challenged by the lack of international co-operation on taxation policy. It then presents the principles which Dietsch and Rixen propose in order to respond to this concern: the principle of membership and the principle of constraint. The paper proposes alternative principles of relationship and counter-incentive, which are argued to be superior (...) means to achieve the aim of global background justice. This is because the alternative principles do not interfere with the right of states to set the tax-rates that they desire. The counter-incentive approach instead rewards the states who set higher taxes and provides them with revenues from taxpayers who have left either to seek lower taxes elsewhere or for any of a number of other reasons. (shrink)

Balancing, integrating, or otherwise sorting out private ownership, control, and property rights, on the one hand, with social, common, and shared goods or rights, on the other, is manifest in socio-ethical issues ranging from eminent domain to gay marriage and from endangered species protection to social security. In fact, when one surveys the contemporary socio-ethical landscape with this problem in mind, there appears hardly an issue that it does not touch; and it is frequently the central or underlying component. This (...) is perhaps not surprising for issues involving taxation or other government revenue generating mechanisms that pay for public services and programs—e.g. education, postal service, transportation infrastructure, and policing. But it extends well beyond resourcing governmental institutions and initiatives. It is present in different ways and to different degrees in issues as diverse as AIDS drug availability, fisheries management, euthanasia, affordable housing and home loan availability, gun control, permit issuance and zoning for high impact industry, global warming, health care accessibility, bottled water, and prostitution. (shrink)

Nine years before the fall of Constantinople, in 1444, cardinal Bessarion in his third and last letter addressed to Constantine Palaeologus, Despot of Mystra, expressed his deep concern about the economic, political, cultural, social and moral crisis, maintaining that the multidimensional crisis would inevitably lead to Byzantium’s decline. Bessarion stresses that the aristocracy’s biased policy, the burdensome taxation, the low level of business activity, the complete lack of technological advancements and the deficient education system not only shaped the Peloponnesian (...) state but also transformed the once brave, conscientious and studious Greeks into a cowardly, indolent and ignorant people. Realizing that the constitution of Greek society and the behavior of its citizens are impediments to modernization and to cultural progress, Bessarion proposes a series of reforms based on a revival of Ancient Greek culture and on technological advances of West that would lead to a well-governed, self-sufficient and independent Greek state. On 23 April 2010, 566 years after Bessarion’s letter, the Greek government requested financial assistance from the European Support Mechanism in order to avert the probability of default in Greece. The fiscal deficit, the swelling sovereign debt and the global financial recession shape Greece in crisis. The aim of this paper is to give an interpretative presentation of Bessarion’s letter with reference to modern Greece; to analyze the causes of the Byzantine Empire’s decline and the recommended reforms in comparison to the causes of the financial crisis in Greece and the implementation of austerity measures. I will prove that nowadays modern Greeks face the same problems with the Greeks of Peloponnese such as political corruption, administrative incompetence, excessive taxation, economic impoverishment, class inequality, unemployment, reduced business activity and inability to exploit natural resources. In this sense, I will show that the identity crisis of modern Hellenism was first cultivated and formed gradually from the Renaissance to modern Greece. (shrink)

This teaching case is based on the multinational group IKEA, which designs and sells ready-to-assemble furniture. The case is a useful classroom exercise to identify the link between business decisions and their tax implications. The case questions challenge students to consider the differences in tax planning, tax avoidance, tax mitigation and tax evasion. The facts provide a timely and relevant setting to discuss global dimensions of taxation and corporate social responsibility from an ethical perspective.

The origins of U.S. corporate taxation are often associated with the 1909 corporate excise tax. Scholars who have investigated the beginnings of this levy have mainly focused on the legislative history of the 1909 corporate tax to argue that it was either an expression of the Progressive Era impulse to regulate large-scale corporations or an attempt to use corporations as remittance devices to collect taxes aimed at wealthy shareholders. This Article broadens the conventional historical accounts of the emergence of (...) American corporate taxation by revisiting the 1909 U.S. corporate tax from a comparative perspective. The aim is to look both below and beyond the American nation-state to determine how and why U.S. state governments and other Western industrialized nations tried to tax corporations at the turn of the twentieth century. This Article investigates a small slice of subnational and transnational comparative examples: corporate tax laws and policies in a few representative nineteenth-century industrializing American states, and in turn-of-the-century England and Germany. Building on the well-known insights of comparative business history, this Article contends that historically-determined political interests, social ideas, and cultural beliefs help explain the American obsession with disciplining large-scale business corporations through the use of nominally punitive tax laws and policies. Comparative-historical analysis shows how differences in the organizational structures of big businesses across place and time have led to variations in political economy that were ultimately expressed in the legal ideas and cultural attitudes toward corporate capitalism. These variations, in turn, shaped the transnational distinctions in corporate tax law and policies. Greater attention to the comparative-historical development of law and political economy may help us understand the stubborn persistence of American corporate taxation, particularly in the face of recent global changes and the relentless economic critiques of the double taxation of corporate income. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:138 In 2010 the city of Colorado Springs was strapped for cash. Government officials announced that they would either have to raise revenue through increased taxation or cut public services—­ in some cases rather severely—­ including, perhaps, police and fire protection, and even more basic bits of municipal infrastructure. The city shut down one-­ third of residential streetlights and closed public restrooms. Citi­ zens were outraged, but a (...) majority of voters had recently defeated a proposed tax increase. It’s tempting to suppose that the city was trying to teach its citizens a lesson: if you want public services, you have to be willing to pay for them. Colorado Springs is, and has been for some time now, a died-­in-­the-­wool small-­government, anti-­tax-­increase, fiscally conservative town. As Colorado Springs resident Bo Sharifi put it, “As soon as I hear government [say] ‘Oh, we need more money’... I guess I kind of automatically assume there’s probably some other things you could probably cut before firemen, policemen, city lights and that sort of thing.”1 On the surface, that seems reasonable. So... what comes to mind? How about food stamps? What about WIC? Of course these are federal services, not funded by Coloradans alone. There’s government, and then there’s government. Well, how about... well... what? Doesn’t the government spend money on all sorts of things we could very easily do without? Perhaps. Isn’t it part of our job to know or to decide which things these are? If we don’t trust government, even more obviously we don’t trust it with our money, though we pretty clearly have no idea how public funds are actually allocated or spent. When asked whether he remembered the proposed tax increase that the city had voted against, Sharifi replied, “maybe.” Bo and his wife were charged $125 to have Connected: How Trains, Genes, Pineapples, Piano Keys, and a Few Disasters Transformed Americans at the Dawn of the Twentieth Century By Steven Cassedy Stanford: Stanford University Press, 2014 JOHN MARIANA Book Reviews 139 their streetlight turned back on. Bo’s wife Sara viewed this as extortion. “By shoveling out a hundred dollars to turn on a streetlight that we kind of felt was supposed to be on anyway, that it was giving them what they wanted,” she said. They who? One resident wrote the city of Colorado Springs a check for $300 to turn the lights on for his entire neighborhood. City Councilwoman Jan Martin pointed out to him that the total cost to the individual Colorado Springs taxpayer to keep the streetlights on—­and to fund the maintenance of public parks and medians, as well as community centers and pre-­recession-­level police and fire services—­by approving the tax increase would have been: $200. He replied that he would never vote for a tax increase. In other words, as the reporter who covered the story (Robert Smith) observed, he would rather pay more to keep the streetlights on in his own neighborhood than to pay for all city services combined. Smith remarked that “Colorado Springs was stepping away from one of the things that we take for granted in most American cities: that we’re all in it together—­ at least when it comes to basic services.”2 As near as I can tell, this is the moral of Steven Cassedy’s exceptionally timely Connected: that we’re all in it together. For much of the book Cassedy merely traces the history of the emergence in the consciousness of ordinary Americans of the concept of the social network, but he is not so much talking about the notion of a network society as such, as I understand him. Or, at any rate, the network society as such is not really his main concern. He is talking about the idea of social, political, national, and ultimately global and universal human interconnectedness that was a distinct product of the complex networked structures (both concrete and abstract) that came to constitute modern American life in the twentieth century (and of course life pretty much everywhere ), and about our understanding of ourselves as so networked.3 On this... (shrink)

In the eighth century, Wu Jing selected exchanges between Emperor Taizong and his ministers that he deemed key to good governance. This collection of dialogues has been used for the education of emperors, political elites and general readers ever since, and is a standard reference work in East Asian political thought. Consisting of ten volumes, subdivided into forty topics, The Essentials of Governance addresses core themes of Chinese thinking about the politics of power, from the body politic, presenting and receiving (...) criticism, recruitment, the education of the imperial clan, political virtues and vices, to cultural policy, agriculture, law, taxation, border policy, and how to avoid disaster and dynastic fall. Presented with introductory commentary that offers insights into its historical context and global reception, this accessible and reliable translation brings together ten scholars of Chinese intellectual history to offer a nuanced edition that preserves the organisation, tone and flow of the original. (shrink)

La protección y conservación del medio ambiente se muestra como una de las mayores preocupaciones de la política global en la actualidad. Las actividades humanas que están influyendo negativamente en el medio ambiente, han supuesto para la comunidad global y concretamente para la Unión Europea la necesidad de configurar una política común con el objetivo de frenar el deterioro ambiental. El presente trabajo pretende mostrar cómo ha influido la política europea en la configuración y desarrollo de la fiscalidad (...) ambiental como herramienta de protección del medio ambiente. (shrink)

This paper proposes a novel use of tax policy to address one of the most pressing issues arising from economic globalization and international migration, that of “brain drain” – in particular, the migration of certain skilled and highly trained or educated professionals from less and least developed countries to wealthy “western” countries. This problem is perhaps most pressing in relation to doctors, nurses, and other medical professionals, but exists also for teachers, lawyers, economists, engineers, and other highly skilled or trained (...) professionals. While there have been other proposals in the past to use tax policy to address brain drain (most famously versions of the so-called “Bhagwati Tax”, a form of exit tax), in this paper I provide an account of and justification for using tax credits, modeled loosely on the foreign tax credits U.S. citizens receive in certain situations for taxes paid in other countries. My proposal avoids several of the pitfalls of other methods of using tax policy to ameliorate the harms of brain drain, as it does not subject people from the developing world to potentially onerous double taxation, and does not depend on sophisticated tax collection capabilities within developing countries, capabilities which are often lacking. Additionally, my proposal also leads to fewer morally problematic restrictions on the liberty of citizens of less and least developed countries than do non-taxed based alternative proposals, such as temporary bans on migration. While the proposal cannot hope to completely solve the problems that arise in relation to brain drain – no approach can do this – it does provide a straightforward way to ameliorate the problems that arise from it without placing significant financial or liberty burdens on already less advantaged people from the developing world. -/- (This paper may be downloaded for free from the link to my SSRN page below). (shrink)

Climate justice demands polluters to take responsibility for both present and future harm caused by past GHG emissions and for future harm caused by future GHG emissions. One problem with this is double climate taxation: people living in historical polluting countries must both shoulder the burden of an effective and inclusive climate transition and repay the climate debt incurred by their predecessors. Although double climate taxation might be defensible on normative grounds, it risks making climate justice politically infeasible. (...) I therefore maintain that global climate justice should focus on future, rather than past, climate harms. The forward-looking polluter pays principle (FL-PPP) can ensure both a cost-effective climate transition and a fair distribution of the climate burden, provided it is applied as follows: i) each country must introduce a carbon price calibrated to the global social cost of carbon; ii) each country must transfer part of carbon revenues collected at the country level to an international fund; iii) global carbon revenues must be redistributed on the basis of the country-level social cost of carbon. The FL-PPP burden can be made more progressive, moreover, if the formula for allocating global carbon revenues is adjusted through two coefficients, one consumption-based and one priority-sensitive. (shrink)