International tax competition and justice: The case for global minimum tax rates
| Autor: | Andreas Cassee |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
Economics and Econometrics
Global justice 100 Philosophy Sociology and Political Science Tax competition 05 social sciences 06 humanities and the arts 0603 philosophy ethics and religion Discount points Economic Justice 0506 political science 170 Ethics Philosophy 060302 philosophy 050602 political science & public administration Economics Law and economics |
| Zdroj: | Cassee, Andreas (2019). International tax competition and justice: The case for global minimum tax rates. Politics, Philosophy & Economics, 18(3), pp. 242-263. Sage 10.1177/1470594X19848074 |
| DOI: | 10.7892/boris.131821 |
| Popis: | 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 rates on mobile tax bases. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|