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

Cassee, Andreas (2019). International tax competition and justice: The case for global minimum tax rates. Politics, Philosophy & Economics, 18(3), pp. 242-263. Sage 10.1177/1470594X19848074

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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 paper 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.

Item Type:

Journal Article (Original Article)

Division/Institute:

06 Faculty of Humanities > Department of Art and Cultural Studies > Institute of Philosophy

UniBE Contributor:

Cassee, Andreas

Subjects:

100 Philosophy
100 Philosophy > 170 Ethics

ISSN:

1741-3060

Publisher:

Sage

Funders:

[42] Schweizerischer Nationalfonds

Language:

English

Submitter:

Andreas Cassee

Date Deposited:

29 Jul 2019 11:38

Last Modified:

24 Oct 2019 22:39

Publisher DOI:

10.1177/1470594X19848074

BORIS DOI:

10.7892/boris.131821

URI:

https://boris.unibe.ch/id/eprint/131821

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