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Ideal theory faces a paradox. The ‘capacity of guidance’ is an important feature of most normative theories, but ideal principles of justice are not well suited to guide action in non-ideal circumstances. This charge presses us to seek plausible avenues to connect ideal values with the non-ideal realisation of justice. The objective of this paper is to introduce an analytical framework and present a case study in support of what I call the ‘reflective integration thesis’. The thesis states that: if (...) |
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The facts of global poverty are staggering. Consider, for instance, how 1.5 billion people subsist below the international poverty line, which means about a quarter of the world's current population lives in poverty. There is much talk about how freer markets will help the situation of these people, in particular how it will help the worst off. So far the evidence for this claim is fairly unclear. ‘At any rate, on several accounts, alleviating the worst aspects of poverty would impose (...) |
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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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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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This article argues that capital flight of real investment presents governments with a quadrilemma. First, governments can tailor their policies to attract investors – but this is incompatible with a whole range of alternative policy choices. Second, they can simply accept capital flight – but this is incompatible with a robust capital stock and tax base. Third, they can harmonize its taxes and regulations with other states – but this is incompatible with international independence. Fourth, they can impose capital controls (...) |
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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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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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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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This article argues that capital flight of real investment presents governments with a quadrilemma. First, governments can tailor their policies to attract investors – but this is incompatible with a whole range of alternative policy choices. Second, they can simply accept capital flight – but this is incompatible with a robust capital stock and tax base. Third, they can harmonize its taxes and regulations with other states – but this is incompatible with international independence. Fourth, they can impose capital controls (...) |
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As a result of globalization, the number of people living outside of their countries of origin is on the rise. Among them are children of primary and secondary school age of varying socio-economic backgrounds. This article addresses the education-related challenges that children in such circumstances face. I first identify two principles – an educational adequacy principle and a presumption of responsibility on the part of a host country for meeting children’s educationalneeds – which are widely employed to guide national policy (...) |
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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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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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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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