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Dimensions of Global Justice in Taxing Multinationals

  • Peter Dietsch ORCID logo EMAIL logo and Thomas Rixen
Published/Copyright: February 5, 2024

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.


Corresponding author: Peter Dietsch, Department of Philosophy, University of Victoria, PO Box 1700 STN CSC, Victoria, BC, V8W 2Y2, Canada, E-mail:

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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Received: 2023-07-10
Accepted: 2024-01-04
Published Online: 2024-02-05
Published in Print: 2024-10-28

© 2024 Walter de Gruyter GmbH, Berlin/Boston

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