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The Moral Rationale for International Fiscal Law

Alexander W. Cappelen

Ethics and International Affairs 15 (1):97-110 (2001)

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Taxation and global justice: Closing the gap between theory and practice.Gillian Brock - 2008 - Journal of Social Philosophy 39 (2):161–184.details 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 (...) Download Export citation Bookmark 19 citations
The capital flight quadrilemma: Democratic trade-offs and international investment.Michael Bennett - 2021 - Ethics and Global Politics 14 (4).details 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 (...) Download Export citation Bookmark
The capital flight quadrilemma: Democratic trade-offs and international investment.Michael Bennett - 2021 - Ethics and Global Politics 4 (14):199-217.details 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 (...) Download Export citation Bookmark

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