What May We Expect of a Theory of International Tax Justice?

17 Pages Posted: 3 Dec 2020

See all articles by Dirk Broekhuijsen

Dirk Broekhuijsen

Leiden University - Leiden Law School

Henk Vording

Leiden University - Leiden Law School

Date Written: November 5, 2020

Abstract

In this article, we discuss what may be expected of a theory of international tax justice. After looking at the most important distributive as well as procedural theories of tax justice, we conclude that none of the existing theories can provide a coherent account of international tax justice. We therefore propose an alternative, more pragmatic approach drawing on Amartya Sen. Even if we do not agree on any particular notion of tax justice, it is still obvious that developing countries’ interests will be served by much simpler rules of international tax law.

Keywords: International tax justice; Rawls

Suggested Citation

Broekhuijsen, Dirk and Vording, Henk, What May We Expect of a Theory of International Tax Justice? (November 5, 2020). Available at SSRN: https://ssrn.com/abstract=3725661 or http://dx.doi.org/10.2139/ssrn.3725661

Dirk Broekhuijsen

Leiden University - Leiden Law School ( email )

P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands

Henk Vording (Contact Author)

Leiden University - Leiden Law School ( email )

P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands

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