Tax Competition and Global Background Justice*
نویسندگان
چکیده
منابع مشابه
Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activism
Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage ...
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Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...
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Tax competition for a mobile factor is different in ‘new economic geography settings’ compared to standard tax competition models. The agglomeration rent which accrues to the mobile factor in the core region can be taxed. Moreover, a tax differential between the core and the periphery can be maintained. The present paper reexamines this issue in a setting which, in addition to the core-peripher...
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Most people are concerned about international health inequalities and find them unjust. At the same time, we lack global institutions that can effectively act to reduce these health inequalities, which have various sources. Accordingly, the concern about health inequalities does not by itself support some one of the competing theories of global justice. Yet, many people believe that specific pr...
متن کاملInternational Tax Competition and Coordination
This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the...
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ژورنال
عنوان ژورنال: Journal of Political Philosophy
سال: 2012
ISSN: 0963-8016
DOI: 10.1111/j.1467-9760.2012.00419.x