International tax competition and justice: The case for global minimum tax rates

Politics, Philosophy and Economics 18 (3):242-263 (2019)
  Copy   BIBTEX

Abstract

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.

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 74,213

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

A Case of Non-Ideal Guidance: Tackling Tax Competition.Alexandre Gajevic Sayegh - 2016 - Moral Philosophy and Politics (1):2016-10-04.
International Tax and Global Justice.Tsilly Dagan - 2017 - Theoretical Inquiries in Law 18 (1):1-35.
A Case of Non-Ideal Guidance: Tackling Tax Competition.Alexandre Gajevic Sayegh - 2017 - Moral Philosophy and Politics 4 (1):141-171.
Labour Commodification and Global Justice.Fausto Corvino - 2019 - Kriterion - Journal of Philosophy 33 (1):53-88.
International Distributive Justice.Jorge Alberto Munoz - 2003 - Dissertation, University of Kansas
Justice Between Sites of Justice.Kok-Chor Tan - 2016 - Law and Philosophy 35 (3):291-311.
Global Social Justice and International Law.S. Meckled-Garcia - 2009 - In Basak Cali (ed.), International Law for International Relations. Oxford: Oxford University Press. pp. 351-378.

Analytics

Added to PP
2019-05-10

Downloads
28 (#412,635)

6 months
4 (#170,741)

Historical graph of downloads
How can I increase my downloads?

References found in this work

Anarchy, State, and Utopia.Robert Nozick - 1974 - New York: Basic Books.
Anarchy, State, and Utopia.Robert Nozick - 1974 - Philosophy 52 (199):102-105.
Political Theory and International Relations.Charles R. Beitz - 1979 - Princeton: Princeton University Press.
The Problem of Global Justice.Thomas Nagel - 2005 - Philosophy and Public Affairs 33 (2):113-147.

View all 22 references / Add more references