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Home > Resources > Ethics & International Affairs Journal > Volume 15.1 (Spring 2001) > Articles |
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The Moral Rationale for International Fiscal Law [Abstract]
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May 4, 2001
A country's right to levy taxes is a fundamental aspect of its sovereignty.
Without the power to tax, a government would be unable to redistribute resources
among its citizens and provide public goods. The question of how tax rights
should be distributed is therefore one of the oldest and most important problems
of tax theory. Increased international economic integration has made this
question even more important, as a larger share of economic transactions take
place across national borders, giving rise to situations in which more than one
country is able to tax the same base. How such conflicts are resolved affects
both the ability of countries to redistribute resources domestically and the
international distribution of tax revenues. The allocation of tax rights
therefore raises important questions of distributive justice, questions that
require a normative theory of the right to tax. This essay seeks to evaluate the
current distribution of tax rights by examining whether it can in fact be
justified within the main approaches to distributive justice.
To read or purchase the full text of this article, click here.
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The Carnegie Council's flagship publication, Ethics & International Affairs is an interdisciplinary resource for scholars, students, and policy analysts concerned with the moral dimensions of global issues. The journal covers global justice, civil society, democratization, international law, intervention, sanctions, and related topics.
SUBSCRIPTIONS
To subscribe to Ethics & International Affairs, or to purchase individual issues and articles, go to Blackwell Publishing.
RESPONSES
The Editors welcome responses to Features and Essays published in Ethics & International
Affairs. To be considered for publication, responses should be no longer than one
thousand words, including endnotes (which
should be kept to a minimum). Responses
are not peer-reviewed, and are published at
the Editors' discretion. All responses are
subject to editing for length and style. In the
event of any questions or substantive editing,
the response will be returned to the author
for final approval prior to publication.
Responses are published online, alongside
the article they address.
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