Global Social Justice in International Tax Reform
53 Pages Posted: 10 Aug 2019
Date Written: August 6, 2019
What do we know about justice in international taxation? Justice requires a principle-based judgement on how to distribute the costs between taxpayers and the benefits between the states. This principle-based judgement has been interpreted by the doctrine through the concepts of inter-individual and inter-nation equity. The meaning and the role of equity in determining taxing rights and profit allocation between states has changed a lot in the recent decades. Globalisation, mobility of production factors and digitalisation underscore the importance of inter-nation equity in the quest for a just system of international taxation. The author of this thesis develops a politico-philosophical normative framework of global social justice and proposes an egalitarian approach to interpretation of inter-nation equity.
Keywords: International taxation, justice, digital economy, equity, OECD digital tax package
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