Abstract
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.
Funding source: Alexander von Humboldt-Stiftung
Award Identifier / Grant number: Friedrich Wilhelm Bessel Research Award
Funding source: Centre for Global Studies, University of Victoria
Award Identifier / Grant number: Unassigned
Acknowledgments
Previous versions of this paper were presented at workshops at Harvard Law School and at the University of Surrey. We received helpful comments from workshop participants, in particular from Gabriella Blum, Thomas Brennan, John Goldberg, Adam Kern, Ira Lindsay, Tram Tran, Laurens van Apeldoorn, Alvin Warren, as well as from two anonymous reviewers. Thank you also to Colin Macleod and Ryan Tonkin for discussions and feedback. We acknowledge funding in the form of the Bessel Research Award from the Humboldt Foundation as well as a fellowship from the Centre for Global Studies at the University of Victoria.
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Articles in the same Issue
- Frontmatter
- Articles
- Hybrid Ethical Theory and Cohen’s Critique of Rawls’s Egalitarian Liberalism
- Ideal Theory and Real Politics: The Politics in Political Liberalism
- Are Radical Realists Hypocrites about Intuition-Dependence?
- The Deliberative Duty and Other Individual Antidiscrimination Duties in the Dating Sphere
- Dimensions of Global Justice in Taxing Multinationals
- Situating the Moral Basis for Secession in Territorial Rights: A Dualist and Nonalienation Account
- Moral Reasoning in the Climate Crisis: A Personal Guide
- Is It Wrong to Benefit from Injustice?
- Self-Respect and the Importance of Basic Liberties
- Why Military Conditioning Violates the Human Dignity of Soldiers
Articles in the same Issue
- Frontmatter
- Articles
- Hybrid Ethical Theory and Cohen’s Critique of Rawls’s Egalitarian Liberalism
- Ideal Theory and Real Politics: The Politics in Political Liberalism
- Are Radical Realists Hypocrites about Intuition-Dependence?
- The Deliberative Duty and Other Individual Antidiscrimination Duties in the Dating Sphere
- Dimensions of Global Justice in Taxing Multinationals
- Situating the Moral Basis for Secession in Territorial Rights: A Dualist and Nonalienation Account
- Moral Reasoning in the Climate Crisis: A Personal Guide
- Is It Wrong to Benefit from Injustice?
- Self-Respect and the Importance of Basic Liberties
- Why Military Conditioning Violates the Human Dignity of Soldiers