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  1. Global Tax Governance: The Bullets Internationalists Must Bite – And Those They Must Not.Miriam Ronzoni - 2014 - Moral Philosophy and Politics 1 (1):37-59.
    Under conditions of high capital mobility, states are pressurised into various forms of tax competition to attract or retain capital and investors. When this occurs, the capacity of domestic institutions autonomously to generate fiscal policies is constrained. What exactly, if anything, is unjust about this phenomenon? This paper argues that tax competition puts particular pressure on internationalists, who must acknowledge that its occurrence makes our obligations of global justice more demanding, and that such obligations require supranational institutions in order to (...)
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  • Developing a National Foundation for Global Taxation.Marcus Schulzke - 2014 - Moral Philosophy and Politics 1 (1):105-125.
    Two of the most serious obstacles that plans for global taxation must overcome are: that there is no existing cosmopolitan political community that can serve as the ethical basis for global distributive justice and that many states have no strong interest that would lead them to support the creation of global taxes. I argue that it is possible for a system of global taxation to overcome these problems if a tax could provide a clear benefit to existing political communities and (...)
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  • Global Tax Justice and the Resource Curse: What Do Corporations Owe?Zorka Milin - 2014 - Moral Philosophy and Politics 1 (1):17-36.
    Tax abuse by multinational extractive corporations should be an important subject of attention for global justice because it exacerbates the unjust global distribution of resources and contributes to the resource curse. The amounts of taxes at stake dwarf the current levels of international aid. This abuse is not necessarily unlawful but is enabled by the interaction of complex international tax rules. It is “abuse” because it contravenes a number of theoretical understandings of global tax justice, several of which are explored (...)
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  • Global Taxation, Global Reform, and Collective Action.Shmuel Nili - 2014 - Moral Philosophy and Politics 1 (1):83-103.
    This article asks how global tax reform relates to other emerging proposals for global economic reform. Specifically, I will try to contribute to the philosophical understanding of this relationship, by comparing global tax reform with a reform seeking to end dictators’ trading privileges in their peoples’ natural resources. Through this comparison, I intend to establish two main claims. At a concrete, practical level, I hope to show that reform of dictators’ resource privilege will be easier to initiate than legal reform (...)
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  • Global Cities, Global Justice?Loren King & Michael Blake - 2018 - Journal of Global Ethics 14 (3):332-352.
    The global city is a contested site of economic innovation and cultural production, as well as profound inequalities of wealth and life chances. These cities, and large cities that aspire to ‘global’ status, are often the point of entry for new immigrants. Yet for political theorists (and indeed many scholars of global institutions), these critical sites of global influence and inequality have not been a significant focus of attention. This is curious. Theorists have wrestled with the nature and demands of (...)
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  • Approaching Global Justice Through Human Rights: Elements of Theory and Practice.Carol C. Gould - 2005 - The Journal of Ethics 9:55-79.
     
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  • Justice in Finance: The Normative Case for an International Financial Transaction Tax.Gabriel Wollner - 2014 - Journal of Political Philosophy 22 (4):458-485.
    There has recently been much debate about the idea of levying a tax on particular transactions on international financial markets. Economists have argued about how much revenue such an international financial transaction tax would raise and they disagree about what effects it would have on trade volumes, financial stability, and overall growth. Politicians have argued about the feasibility of introducing such a tax internationally and they disagree on its adequacy as a policy response to the current financial and economic crisis. (...)
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  • International Tax Competition and Justice: The Case for Global Minimum Tax Rates.Andreas Cassee - 2019 - Politics, Philosophy and Economics 18 (3):242-263.
    International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global minimum tax (...)
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  • Peter Dietsch's Catching Capital: The Ethics of Tax Competition. New York: Oxford University Press, 2015, 280 Pp. [REVIEW]Gillian Brock - 2016 - Erasmus Journal for Philosophy and Economics 9 (1):164.
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  • Global Distributive Justice, Entitlement, and Desert.Gillian Brock - 2005 - Canadian Journal of Philosophy 35 (sup1):109-138.
  • Relevant Evidence, Reasonable Policy and the Right to Emigrate.Gillian Brock - 2017 - Journal of Medical Ethics 43 (8):568-570.
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  • Ethical Obligations of Wealthy People: Progressive Taxation and the Financial Crisis.Helmut P. Gaisbauer, Gottfried Schweiger & Clemens Sedmak - 2013 - Ethics and Social Welfare 7 (2):141--154.
    The Financial Crisis in Europe puts pressure on welfare states and its tax systems as well as on considerations of social justice. In this paper, we would like to explore the status of the idea of progressive taxation and its justification (especially the ‘ability-to-pay’ principle) in times of a financial crisis. We will discuss it within a social justice framework following David Miller—using the principles of (i) need, (ii) merit, and (iii) equality. We will conclude that progressive taxation can be (...)
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  • BEPS, Tax Sovereignty and Global Justice.Laurens van Apeldoorn - 2018 - Critical Review of International Social and Political Philosophy 21 (4):478-499.
  • Justice in a Non-Ideal World: The Case of Climate Change.Alexandre Gajevic Sayegh - 2018 - Critical Review of International Social and Political Philosophy 21 (4):407-432.