Taxation and global justice: Closing the gap between theory and practice

Journal of Social Philosophy 39 (2):161–184 (2008)
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I examine how reforming our international tax regime could be an important vehicle by which we can begin to realize global justice. For instance, eliminating tax havens, tax evasion, and transfer pricing schemes are all important to ensure accountability and to support democracies. I argue that the proposals concerning taxation reform are likely to be more effective in tackling global poverty than Thomas Pogge's global resources dividend because they target some of the central issues more effectively. I also discuss many particular proposals for global taxes that have already been floated and implementation prospects and successes.



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Author's Profile

Gillian Brock
University of Auckland

Citations of this work

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.
BEPS, tax sovereignty and global justice.Laurens van Apeldoorn - 2018 - Critical Review of International Social and Political Philosophy 21 (4):478-499.

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References found in this work

Book Review: Thomas Pogge, World Poverty and Human Rights. [REVIEW]Thomas Pogge - 2003 - Ethical Theory and Moral Practice 6 (4):455-458.
Priorities of Global Justice.Thomas Pogge - 2001 - Metaphilosophy 32 (1-2):6-24.
What We Owe to the Global Poor.Mathias Risse - 2005 - The Journal of Ethics 9 (1-2):81-117.
Egalitarianism, ideals, and cosmopolitan justice.Gillian Brock - 2005 - Philosophical Forum 36 (1):1–30.
The Moral Rationale for International Fiscal Law.Alexander W. Cappelen - 2001 - Ethics and International Affairs 15 (1):97-110.

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