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

Journal of Social Philosophy 39 (2):161–184 (2008)

Authors
Gillian Brock
University of Auckland
Abstract
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.
Keywords Tax and global justice  global resources dividend  Thomas Pogge  tax and justice  global taxes
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DOI 10.1111/j.1467-9833.2008.00422.x
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References found in this work BETA

World Poverty and Human Rights.Thomas Pogge - 2002 - Ethical Theory and Moral Practice 6 (4):455-458.
What We Owe to the Global Poor.Mathias Risse - 2005 - Journal of Ethics 9 (1-2):81-117.
Priorities of Global Justice.Thomas Pogge - 2001 - Metaphilosophy 32 (1-2):6-24.
Egalitarianism, Ideals, and Cosmopolitan Justice.Gillian Brock - 2005 - Philosophical Forum 36 (1):1–30.
Book Review: Thomas Pogge, World Poverty and Human Rights. [REVIEW]Barbara Fleisch - 2003 - Ethical Theory and Moral Practice 6 (4):455-458.

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Citations of this work BETA

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.
Global Cities, Global Justice?Loren King & Michael Blake - 2018 - Journal of Global Ethics 14 (3):332-352.
BEPS, Tax Sovereignty and Global Justice.Laurens van Apeldoorn - 2018 - Critical Review of International Social and Political Philosophy 21 (4):478-499.
Relevant Evidence, Reasonable Policy and the Right to Emigrate.Gillian Brock - 2017 - Journal of Medical Ethics 43 (8):568-570.

View all 10 citations / Add more citations

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