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Developing a National Foundation for Global Taxation

Marcus Schulzke

Abstract

Two of the most serious obstacles that plans for global taxation must overcome are: (1) that there is no existing cosmopolitan political community that can serve as the ethical basis for global distributive justice and (2) that many states have no strong interest that would lead them to support the creation of global taxes. I argue that it is possible for a system of global taxation to overcome these problems if a tax could provide a clear benefit to existing political communities and if it could offer some benefit to the states that would bear much of the tax burden. A tax discouraging the use of tax havens is the most promising ways of accomplishing this. This type of tax could be legitimized on the basis of existing national political identities, as it would strengthen these communities by discouraging the violation of national ethical obligations through tax avoidance. States would also have a strong incentive for imposing this type of tax, as limiting the use of tax havens would allow states to collect lost revenue.

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Published Online: 2014-2-28
Published in Print: 2014-5-1

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