Departing from the welfarist tradition, recent theories of justice focus on individual opportunities as the appropriate standard for distributive judgments. Justice is seen as requiring equality of opportunity, instead of outcomes, among the individuals. To explore how this philosophical conception can be translated into concrete public policy, we select the income as relevant outcome and the i...

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 ...

In this Article, I argue that tax and tran~fer policies are more efficient than immigration restrictions as instruments for raising the aftertax incomes of the least skilled native workers. Policies to protect these native workers frol1'l immigrant competition in the labor nwrket do no better at promoting distributive justice and are likely to impose a greater economic burden on natives in the ...

Abstract This is an introduction to the research papers that make out this Nordic Tax Journal special issue on inequality within international tax regime. The outcome of discussions took place at (online) conference hosted by Copenhagen Business School in September 2020. In addition introducing issue, also provides a contemporary guide justice and fairness with emphasis theories principles appl...