Global Distributive Justice: The Potential for a Feminist Analysis of International Tax Revenue Allocation

Canadian Journal of Women and the Law, Vol. 21, No. 2, pp. 267-297, 2009

32 Pages Posted: 1 Jun 2010

See all articles by Kim Brooks

Kim Brooks

Dalhousie University - Schulich School of Law

Date Written: 2009

Abstract

This article has a modest aim - to engage feminists and progressive international tax scholars in a shared dialogue about the importance of protecting and enhancing the state’s revenue-raising and international revenue distribution roles. To this end, the article reviews some of the feminist and critical race scholarship that might assist international tax scholars and policy makers concerned with issues of international revenue distribution; explains the role of tax treaties in allocating tax revenues between nations; applies a feminist analysis to the problem of this international revenue allocation project; and offers some tentative thoughts about a feminist approach to allocating a greater portion of international tax revenues to low-income countries.

Keywords: Feminist, Tax Policy, International Tax, Distributive Justice

Suggested Citation

Brooks, Kimberley, Global Distributive Justice: The Potential for a Feminist Analysis of International Tax Revenue Allocation (2009). Canadian Journal of Women and the Law, Vol. 21, No. 2, pp. 267-297, 2009. Available at SSRN: https://ssrn.com/abstract=1618779

Kimberley Brooks (Contact Author)

Dalhousie University - Schulich School of Law ( email )

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

Register to save articles to
your library

Register

Paper statistics

Downloads
165
Abstract Views
1,141
rank
180,462
PlumX Metrics