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Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value

TAX REFORM IN THE 21ST CENTURY, Richard Krever, John G. Head, eds., Kluwer Law International, Forthcoming

28 Pages Posted: 1 Nov 2008  

Kim Brooks

Dalhousie University - Schulich School of Law

Date Written: October 30, 2008

Abstract

Modern high-income states have relied on income taxes and redistributive spending to reduce inequality nationally; yet few states have considered how their national tax systems might have important implications for international income flows between high-income and low-income states and how their tax treaties might be used as a mechanism for achieving a fairer distribution of income internationally. Discussions about the possibilities of tax systems as a means of distributing income globally, and of acting in the service of the reduction of global inequality, are nascent, but not new. The foundational, and still leading, contribution to this area of scholarship is Peggy and Richard Musgrave's 1972 essay, 'Inter-Nation Equity'.

This contribution to the conference in honor of Richard Musgrave focuses on that 1972 essay, and the work that has built on it. Part 2 reviews the 1972 essay in some detail, highlighting the Musgraves' arguments and insights into the idea of inter-nation equity. Part 3 details Peggy Musgrave's subsequent contributions to our understanding of inter-nation equity. Part 4 turns to a consideration of some of the articles that have borrowed from and built on the Musgraves' work, and Part 5 offers a description of the state of our understanding about the content of inter-nation equity and provides some reflections on the increased importance of the concept.

Keywords: international tax, equity, inter-nation equity, Musgrave

JEL Classification: H00, H20

Suggested Citation

Brooks, Kim, Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value (October 30, 2008). TAX REFORM IN THE 21ST CENTURY, Richard Krever, John G. Head, eds., Kluwer Law International, Forthcoming. Available at SSRN: https://ssrn.com/abstract=1292370

Kimberley Brooks (Contact Author)

Dalhousie University - Schulich School of Law ( email )

6061 University Ave
Weldon Law Building
Halifax, Nova Scotia B3H4H9
Canada

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