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: |
05 Dec 2022 15:29 |
Publisher DOI: |
10.1177/1470594X19848074 |
BORIS DOI: |
10.7892/boris.131821 |
URI: |
https://boris.unibe.ch/id/eprint/131821 |
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