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
Date Written: 2009
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: Suggested Citation