Results for 'Tax and global justice'

991 found
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  1.  6
    International Tax and Global Justice.Tsilly Dagan - 2017 - Theoretical Inquiries in Law 18 (1):1-35.
    Inequality, as well as the scope of the duty of justice to reduce it, has always been a central concern of political justice. Income taxation has been seen as a key tool for redistribution and the state was the arena for discussions of justice. Globalization and the tax competition it fosters among states change the context for the discussion of distributive justice. Given the state’s fading coercive power in taxation and the decreasing power of its citizenry (...)
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  2.  6
    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, (...)
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  3.  15
    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 (...) minimum tax rates on mobile tax bases. (shrink)
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  4. Taxation and Global Justice: Closing the Gap Between Theory and Practice.Gillian Brock - 2008 - Journal of Social Philosophy 39 (2):161–184.
    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. (...)
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  5.  21
    BEPS, Tax Sovereignty and Global Justice.Laurens van Apeldoorn - 2018 - Critical Review of International Social and Political Philosophy 21 (4):478-499.
  6.  14
    Global Tax Justice and Global Justice.Thomas Pogge & Gillian Brock - 2014 - Moral Philosophy and Politics 1 (1):1-15.
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  7.  2
    Midas’ Gift Means Death: Tax Dodging is the Biggest Obstacle for Global Justice.Hans Morten Haugen - 2018 - Etikk I Praksis - Nordic Journal of Applied Ethics 1:43-60.
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  8.  45
    Tax Competition and Global Background Justice.Peter Dietsch & Thomas Rixen - 2014 - Journal of Political Philosophy 22 (2):150-177.
  9.  79
    A Case of Non-Ideal Guidance: Tackling Tax Competition.Alexandre Gajevic Sayegh - 2016 - Moral Philosophy and Politics (1):2016-10-04.
    In the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of (...)
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  10.  19
    Book Review 'Catching Capital: The Ethics of Tax Competition'. [REVIEW]Alexandre Gajevic Sayegh - 2017 - Contemporary Political Theory 16 (2).
    In today’s globalised economy, characterised by high capital mobility but largely domestic tax policy, individuals and corporations can pick and choose between different tax regimes. In Catching Capital: The Ethics of Tax Competition, Peter Dietsch offers a commanding analysis covering the moral assessment and an institutional solution to the problem of tax competition. This book will prove useful to political philosophers and legal theorists seeking a thorough approach to global justice that proceeds from real-world practice. And, more importantly, (...)
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  11.  10
    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 (...)
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  12.  59
    The Cosmopolitan Imperative: Global Justice Through Accountable Integration.Luis Cabrera - 2005 - Journal of Ethics 9 (1-2):171-199.
    Cosmopolitan political theorists hold that our obligations to distribute resources to others do not halt at state borders, but most do not advocate a restructuring of the global system to achieve their distributive aims. This article argues that promoting democratically accountable economic and political integration between states would be the most effective way to enable cosmopolitan, or routine, tax-financed, trans-state distributions. Movement toward a more integrated global system should encourage the view that larger sets of persons have interests (...)
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  13.  26
    Global Distributive Justice and the Taxation of Natural Resources — Who Should Pick Up the Tab?Dirk Haubrich - 2004 - Contemporary Political Theory 3 (1):48-69.
    Increasingly visible global distributive inequalities and famine pose considerable challenges for policy-makers and political philosophers alike. A recent proposal forwarded by Thomas Pogge has taken on the challenge of outlining a concept of global justice according to which redistribution is not merely predicated on the beneficiaries being in a state of need. The scheme, which he calls the Global Resources Dividend, aims to compensate people who are excluded from the benefits of the common stock of natural (...)
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  14.  27
    Reforming Our Taxation Arrangements to Promote Global Gender Justice.Gillian Brock - 2009 - Philosophical Topics 37 (2):141-160.
    In this article I examine how reforming our international tax regime could be an important vehicle for realizing key aspects of global gender justice. Ensuring all,including and especially multinationals, pay their fair share of taxes is crucial to ensuring that all countries, especially developing countries, are able to fund education, job training, infrastructural development, programs which promote gender equity, and so forth, thereby enabling all countries to help themselves better. I discuss various positive proposals for levying global (...)
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  15. Global Justice: A Cosmopolitan Account.Gillian Brock - 2009 - Oxford University Press.
    Gillian Brock develops a model of global justice that takes seriously the moral equality of all human beings notwithstanding their legitimate diverse identifications and affiliations. She addresses concerns about implementing global justice, showing how we can move from theory to feasible public policy that makes progress toward global justice.
  16. What Second-Best Scenarios Reveal About Ideals of Global Justice.Christian Barry & David Wiens - 2019 - In Thom Brooks (ed.), Oxford Handbook to Global Justice. Oxford: Oxford University Press.
    While there need be no conflict in theory between addressing global inequality (inequalities between people worldwide) and addressing domestic inequality (inequalities between people within a political community), there may be instances in which the feasible mechanism for reducing global inequality risks aggravating domestic inequality. The burgeoning literature on global justice has tended to overlook this type of scenario, and theorists espousing global egalitarianism have consequently not engaged with cases that are important for evaluating and clarifying (...)
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  17.  16
    Introduction: Global Justice and Bioethics.J. Millum - 2012 - In J. Millum & E. J. Emanuel (eds.), Global Justice and Bioethics. Oxford University Press. pp. 1-14.
    This introduction begins with two simple case studies that reveal a background of socio-economic complexities that hinder development. The availability of healthcare and the issue of cross-border justice are the key points to be addressed in this study. The chapters consider philosophy, economics, and bioethics in order to provide a global perspective. Two theories come into play in this book—the ideal and non-ideal—which offer insight on why and how things are done.
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  18. Do Patriotic Ties Limit Global Justice Duties?Richard J. Arneson - 2005 - Journal of Ethics 9 (1-2):127-150.
    Some theorists who accept the existence of global justice duties to alleviate the condition of distant needy strangers hold that these duties are significantly constrained by special ties to fellow countrymen. The patriotic priority thesis holds that morality requires the members of each nation-state to give priority to helping needy fellow compatriots over more needy distant strangers. Three arguments for constraint and patriotic priority are examined in this essay: an argument from fair play, one from coercion, another from (...)
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  19.  19
    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 (...)
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  20.  81
    Constructing Global Justice: A Critique.Michael Goodhart - 2012 - Ethics and Global Politics 5 (1):1-26.
    This essay criticizes a prominent strand of theorizing about global justice, Rawlsian global constructivism. It argues that the constructivist method employed by cosmopolitan and social liberal theorists cannot grapple with the complexities of interdependence, deep pluralism, and socio-cultural diversity that arise in the global context. These flaws impugn the persuasiveness and plausibility of the substantive conclusions reached by Rawlsian global constructivists and highlight serious epistemological problems in their approach. This critique also sheds light on some (...)
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  21.  57
    A Feminist Argument Against Statism: Public and Private in Theories of Global Justice.Angie Pepper - 2014 - Journal of Global Ethics 10 (1):56-70.
    Cosmopolitanism and statism represent the two dominant liberal theoretical standpoints in the current debate on global distributive justice. In this paper, I will develop a feminist argument that recommends that statist approaches be rejected. This argument has its roots in the feminist critique of liberal theories of social justice. In Justice, Gender, and the Family Susan Moller Okin argues that many liberal egalitarian theories of justice are inadequate because they assume a strict division between public (...)
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  22.  19
    Global Justice, Natural Resources, and Climate Change.Megan Blomfield - 2019 - Oxford University Press.
    To address climate change fairly, many conflicting claims over natural resources must be balanced against one another. This has long been obvious in the case of fossil fuels and greenhouse gas sinks including the atmosphere and forests; but it is ever more apparent that responses to climate change also threaten to spur new competition over land and extractive resources. This makes climate change an instance of a broader, more enduring and - for many - all too familiar problem: the problem (...)
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  23. Cosmopolitanism and Global Justice.Charles R. Beitz - 2005 - Journal of Ethics 9 (1-2):11-27.
    Philosophical attention to problems about global justice is flourishing in a way it has not in any time in memory. This paper considers some reasons for the rise of interest in the subject and reflects on some dilemmas about the meaning of the idea of the cosmopolitan in reasoning about social institutions, concentrating on the two principal dimensions of global justice, the economic and the political.
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  24.  14
    Global Justice, Temporary Migration and Vulnerability.Christine Straehle - 2012 - Global Justice: Theory Practice Rhetoric 5 (5):71-81.
    Liberals are concerned with the equal moral status of all human beings. This article discusses what flows from this premise for moral cosmopolitans when analysing temporary foreign worker programs for low-skilled workers. Some have hailed these programs as a tool to achieve redistributive global goals. However, I argue that in the example of Live-In-Caregivers in Canada, the morally most problematic aspect is that it provokes vulnerability of individual workers. Once in a situation of vulnerability, important conditions of individual autonomy (...)
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  25.  87
    Between Acceleration and Occupation: Palestine and the Struggle for Global Justice.John Collins - 2010 - Studies in Social Justice 4 (2):199-215.
    Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4 This article explores the contemporary politics of global violence through an examination of the particular challenges and possibilities facing Palestinians who seek to defend their communities against an ongoing settler-colonial project (Zionism) that is approaching a crisis point. As the colonial dynamic in Israel/Palestine returns to its most elemental level – land, trees, homes – it also continues to be a laboratory for new forms of accelerated violence whose global (...)
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  26.  60
    Struggles Against Bilateral FTAs: Challenges for Transnational Global Justice Activism.Aziz Choudry - 2013 - Studies in Social Justice 7 (1):7-25.
    The past decade has seen major movements and mobilizations against the new crop of bilateral free trade and investment agreements being pursued by governments in the wake of the failure of global (World Trade Organization) and regional (e.g. Free Trade Area of the Americas) negotiations, and the defeat of an attempted Multilateral Agreement on Investment in the 1990s. However, in spite of much scholarly, non-governmental organization (NGO) and activist focus on transnational global justice activism, many of these (...)
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  27.  54
    Gillian Brock, Global Justice: A Cosmopolitan Account.Stan van Hooft - 2009 - Ethics and Global Politics 2 (4):369-382.
    This is a review of Gillian Brock’s new book, Global justice: a cosmopolitan account (Oxford: Oxford University Press, 2009) which sets out the central theses of the book and then offers a critical appraisal of its central arguments. My specific concern is that Brock gives an insufficiently robust account of human rights with which to define the nature of global justice and thereby leaves cosmopolitanism too vulnerable to the normative pull of local and traditional moral conceptions (...)
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  28.  44
    Being Reasonable in the Face of Pluralism and Other Alleged Problems for Global Justice: A Reply to van Hooft.Gillian Brock - 2010 - Ethics and Global Politics 3 (2):155-170.
    In his recent review essay, Stan van Hooft raises some interesting potential challenges for cosmopolitan global justice projects, of which my version is one example.1 I am grateful to van Hooft for doing so. I hope by responding to these challenges here, others concerned with developing frameworks for analyzing issues of global justice will also learn something of value. I start by giving a very brief synopsis of key themes of my book, Global Justice,2 (...)
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  29. Sovereign Wealth Funds and Global Justice.Chris Armstrong - 2013 - Ethics and International Affairs 27 (4):413-428.
    Dozens of countries have established Sovereign Wealth Funds in the last decade or so, in the majority of cases employing those funds to manage the large revenues gained from selling resources such as oil and gas on a tide of rapidly rising commodity prices. These funds have raised a series of ethical questions, including just how the money contained in such funds should eventually be spent. This article engages with that question, and specifically seeks to connect debates on SWFs with (...)
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  30.  15
    A Tax-Credit Approach to Addressing Brain Drain.Matthew J. Lister - 2017 - Saint Louis University Law Journal 62 (1):73-84.
    This paper proposes a novel use of tax policy to address one of the most pressing issues arising from economic globalization and international migration, that of “brain drain” – in particular, the migration of certain skilled and highly trained or educated professionals from less and least developed countries to wealthy “western” countries. This problem is perhaps most pressing in relation to doctors, nurses, and other medical professionals, but exists also for teachers, lawyers, economists, engineers, and other highly skilled or trained (...)
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  31. Epistemic Injustice and Powerlessness in the Context of Global Justice. An Argument for “Thick” and “Small” Knowledge.Gottfried Schweiger - 2016 - Wagadu. A Journal of Transnational Women's and Gender Studies 15:104-125.
    In this paper, I present an analysis of the “windows into reality” that are used in theories of global justice with a focus on issues of epistemic injustice and the powerlessness of the global poor. I argue that we should aim for a better understanding of global poverty through acknowledging people living in poverty as epistemic subjects. To achieve this, we need to deepen and broaden the knowledge base of theories of global justice and (...)
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  32. The Human Right to Democracy and the Pursuit of Global Justice.Pablo Gilabert - forthcoming - In Thom Brooks (ed.), The Oxford Handbook of Global Justice. Oxford University Press.
  33. US Military and Covert Action and Global Justice.Sagar Sanyal - 2009 - International Journal of Applied Philosophy 23 (2):213-234.
    US military intervention and covert action is a significant contributor to global injustice. Discussion of this contributor to global injustice is relatively common in social justice movements. Yet it has been ignored by the global justice literature in political philosophy. This paper aims to fill this gap by introducing the topic into the global justice debate. While the global justice debate has focused on inter-national and supra-national institutions, I argue that an (...)
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  34. GMOs and Global Justice: Applying Global Justice Theory to the Case of Genetically Modified Crops and Food. [REVIEW]Kristian Høyer Toft - 2012 - Journal of Agricultural and Environmental Ethics 25 (2):223-237.
    Proponents of using genetically modified (GM) crops and food in the developing world often claim that it is unjust not to use GMOs (genetically modified organisms) to alleviate hunger and malnutrition in developing countries. In reply, the critics of GMOs claim that while GMOs may be useful as a technological means to increase yields and crop quality, stable and efficient institutions are required in order to provide the benefits from GMO technology. In this debate, the GMO proponents tend to rely (...)
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  35.  85
    Needs and Global Justice.Gillian Brock - 2005 - Royal Institute of Philosophy Supplement 57:51-72.
    In this paper I argue that needs are tremendously salient in developing any plausible account of global justice. I begin by sketching a normative thought experiment that models ideal deliberating conditions. I argue that under such conditions we would choose principles of justice that ensure we are well positioned to be able to meet our needs. Indeed, as the experiment aims to show, any plausible account of distributive justice must make space for the special significance of (...)
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  36.  54
    The Role of Apparent Constraints in Normative Reasoning: A Methodological Statement and Application to Global Justice.Sanjay Reddy - 2005 - Journal of Ethics 9 (1-2):119-125.
    The assumptions that are made about the features of the world that are relatively changeable by agents and those that are not (constraints) play a central role in determining normative conclusions. In this way, normative reasoning is deeply dependent on accounts of the empirical world. Successful normative reasoning must avoid the naturalization of constraints and seek to attribute correctly to agents what is and is not in their power to change. Recent discourse on global justice has often come (...)
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  37. Globalizing Recognition. Global Justice and the Dialectic of Recognition.Gottfried Schweiger - 2012 - Public Reason 4 (1-2):78-91.
    The question I want to answer is if and how the recognition approach, taken from the works of Axel Honneth, could be an adequate framework for addressing the problems of global justice and poverty. My thesis is that such a globalization of the recognition approach rests on the dialectic of relative and absolute elements of recognition. (1) First, I will discuss the relativism of the recognition approach, that it understands recognition as being relative to a certain society or (...)
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  38.  44
    Patriotism, Poverty, and Global Justice: A Kantian Engagement with Pauline Kleingeld's Kant and Cosmopolitanism.Helga Varden - 2014 - Kantian Review 19 (2):251-266.
    In this article I critically engage some of the philosophical ideas Kleingeld presents in Kant and Cosmopolitanism, namely patriotism, poverty and global justice. Against Kleingeld, I propose, first, that perhaps democracy is less important and affectionate love more so to both Kant himself as well as to an account that can successfully refute a Bernard Williams style objection to Kantian patriotism; second, that guaranteeing unconditional poverty relief for all its citizens is constitutive of the minimally just state for (...)
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  39. Duties to the Global Poor and Minimalism About Global Justice.Alex Rajczi - 2016 - International Journal of Applied Philosophy 30 (1):65-89.
    This paper is about the implications of a common view on global justice. The view can be called the Minimalist View, and it says that we have no positive duties to help the poor in foreign countries, or that if we do, they are very minimal. It might seem as if, by definition, the Minimalist View cannot require that we do very much about global poverty. However, in his book World Poverty and Human Rights, Thomas Pogge pointed (...)
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  40. Global Population and Global Justice: Equitable Distribution of Resources Among Countries.Peter G. N. West-Oram & Heather Widdows - 2012 - The Electronic Library of Science.
    Analysing the demands of global justice for the distribution of resources is a complex task and requires consideration of a broad range of issues. Of particular relevance is the effect that different distributions will have on global population growth and individual welfare. Since changes in the consumption and distribution of resources can have major effects on the welfare of the global population, and the rate at which it increases, it is important to establish meaningful principles to (...)
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  41.  97
    Transnational Women's Collectivities and Global Justice.Hye-Ryoung Kang - 2008 - Journal of Social Philosophy 39 (3):359-377.
    Within the social ontology of the nationalist model, the main agents of global justice claims are viewed as nation states or national collectivities. By contrast, within the cosmopolitan model, individuals, as citizens of the cosmopolitan world, are viewed as agents of global justice claims. I argue that neither of these models appropriately reflect the ontological conditions and circumstances of justice that have been produced by the current processes of globalization nor capture the justice claims (...)
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  42.  8
    The Global Luxuries Tax.Timothy Mawe & Vittorio Bufacchi - 2015 - In H. Gaisbauer, G. Schweiger & C. Sedmak (eds.), Philosophical Explorations of Justice and Taxation. Ius Gentium: Comparative Perspectives on Law and Justice, vol 40. Cham, Switzerland: Springer.
    This chapter proposes a policy to tackle the problem of global poverty, the Global Luxuries Tax. The GLT is a levy collected whenever a person, anywhere in the world, purchases a certain luxury good or service. The money collected will go towards a Global Poverty Fund to be used to alleviate the worst cases of global poverty. The tax is a miniscule percentage of the price of the good or service being purchased, so that the GLT (...)
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  43.  41
    Can Nanotechnology Be Just? On Nanotechnology and the Emerging Movement for Global Justice.Andrew Jamison - 2009 - NanoEthics 3 (2):129-136.
    Because of the overly market-oriented way in which technological development is carried out, there is a great amount of hubris in regard to how scientific and technological achievements are used in society. There is a tendency to exaggerate the potential commercial benefits and willfully neglect the social, cultural, and environmental consequences of most, if not all innovations, especially in new fields such as nanotechnology. At the same time, there are very few opportunities, or sites, for ensuring that nanotechnology is used (...)
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  44. Immigration, Class, and Global Justice: Some Moral Considerations/Implications.Alex Sager - 2012 - In Micheline Labelle, Jocelyne Couture & Frank Remiggi (eds.), La communauté politique en question. Regards croisés sur l’immigration, la citoyenneté, la diversité et le pouvoir. UQAM Press. pp. 21-46.
    I argue for the importance of class-based analysis for analyzing the justice of migration policies. I contend that the abstract, liberal discourse of much writing on justice and immigration distorts our moral judgments. In contrast, I provide a class-based critique of the role of human capital in managed migration, drawing evidence from Canada’s Seasonal Agricultural Worker and Live-in Caregiver Programs. This reveals the domination and exploitation inherent in these migration policies and allows us to situate immigration in a (...)
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  45.  66
    Associative Duties and Global Justice.Jonathan Seglow - 2010 - Journal of Moral Philosophy 7 (1):54-73.
    This article examines the conflict between people's associative duties and their wider obligations of global justice. After clarifying the nature of associative duties, it defends the view that such duties may be civic in nature: obtaining between citizens, not just friends and families. Samuel Scheffler's 'distributive objection' to civic associative duties is then presented in the context of global distributive injustice. Three solutions to the objection are considered. One is that the distributive objection is more a philosophical (...)
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  46. Immigration and Global Justice.Christian Barry - 2011 - Global Justice: Theory Practice Rhetoric 4:30-38.
  47. Life Sciences, Intellectual Property Regimes and Global Justice.Cristian Timmermann - 2013 - Dissertation, Wageningen University
    In this thesis we have examined the complex interaction between intellectual property rights, life sciences and global justice. Science and the innovations developed in its wake have an enormous effect on our daily lives, providing countless opportunities but also raising numerous problems of justice. The complexity of a problem however does not liberate society as a whole from moral responsibilities. Our intellectual property regimes clash at various points with human rights law and commonly held notions of (...). (shrink)
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  48. Global Justice and Bioethics.Joseph Millum & Ezekiel Emanuel (eds.) - 2012 - Oxford University Press.
    This book presents a collection of original essays by leading thinkers in political theory, philosophy, and bioethics on key issues concerning global justice and bioethics. It is the first collection to comprehensively address these pressing theoretical and practical questions about international distributive justice, humans rights, health care and medical research.
     
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  49. Global Justice: A Cosmopolitan Account,By Gillian Brock. [REVIEW]Dara Salam - 2011 - Public Reaon 3 (1):114-117.
    A review article of Gillian Brock's Global Justice: A Cosmopolitan Account. Reviewed by Dara Salam. Public Reason, Vol.3, No.1, June 2011, pp. 114-117.
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  50.  82
    Thomas Pogge on Global Justice and World Poverty: A Review Essay.Jorn Sonderholm - 2012 - Analytic Philosophy 53 (4):366-391.
    Thomas Pogge’s "World Poverty and Human Rights: Cosmopolitan responsibilities and Reforms" is a seminal contribution to the debate on global justice. In this review paper, I undertake a kind of stock-taking exercise in which the main components of Pogge’s position on global justuce and world poverty are outlined. I then critically discuss some important criticisms of Pogge's position.
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