Jump to ContentJump to Main Navigation
Show Summary Details
More options …

Moral Philosophy and Politics

Editor-in-Chief: Schefczyk, Michael

Managing Editor: Schmidt-Petri, Christoph

Ed. by Meyer, Lukas Heinrich / Peacock, Mark / Schaber, Peter


CiteScore 2018: 0.41

Source Normalized Impact per Paper (SNIP) 2018: 0.565

Online
ISSN
2194-5624
See all formats and pricing
More options …

A Case of Non-Ideal Guidance: Tackling Tax Competition

Alexandre Gajevic Sayegh
  • Corresponding author
  • Department of Philosophy, University College London, Gower Street, London WC1E 6BT, United Kingdom of Great Britain and Northern Ireland
  • Yale University, Global Justice Program, MacMillan Center, New Haven, CT, USA
  • Email
  • Other articles by this author:
  • De Gruyter OnlineGoogle Scholar
Published Online: 2016-10-04 | DOI: https://doi.org/10.1515/mopp-2016-0012

Abstract

In the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of this theory posits that principles of justice are formulated according to the practice they are intended to regulate. Individual practices provide insights about the formulation of principles, for the non-ideal circumstances that prevent the realisation of justice are only revealed through the interpretation of each practice. With regard to the content of principles, I reject the notion that non-ideal theory is applied ideal theory. I offer instead an overview of the main features of a conception of justice for a non-ideal world based on the ideas of compliance, fact-sensitivity, feasibility and path-dependence. The contribution of this paper is twofold: to provide the conceptual framework for an action-guiding non-ideal theory of global justice and to show why this theory is well-suited to address problems of a globalised economy, such as tax competition.

Keywords: non-ideal theory; action guidance; non-compliance; global justice; tax competition

References

  • Abizadeh, A. (2007). ‘Cooperation, Pervasive Impact, and Coercion: On the Scope (not Site) of Distributive Justice.’ Philosophy and Public Affairs 35(4): 318–358.CrossrefGoogle Scholar

  • Avi-Yonah, R. S. (2000). ‘Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State.’ Harvard Law Review 113: 1573–1676.CrossrefGoogle Scholar

  • Avi-Yonah, R. S. (2007). ‘International Tax as International Law: An Analysis of the International Tax Regime.’ (Cambridge: Cambridge University Press).Google Scholar

  • Avi-Yonah, R. S. (2016). ‘A Proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to Tax Multinational Enterprises’. Global Tax Governance. What is Wrong with It and How to Fix It. P. Dietsch and T. Rixen. (Colchester: ECPR Press).Google Scholar

  • Blake, M. (2002). ‘Distributive Justice, State Coercion, and Autonomy.’ Philosophy and Public Affairs 30(3): 257–296.Google Scholar

  • Brock, G. and T. Pogge (2014). ‘Global Tax Justice and Global Justice.’ Moral Philosophy and Politics 1(1): 1–15.CrossrefGoogle Scholar

  • Caney, S. (2005). Justice Beyond Borders. (Oxford: Oxford University Press).Google Scholar

  • Caney, S. (2015). ‘Responding to Non-Compliance’. Climate Justice in a Non-Ideal World. C. Heyward and D. Roser. (Oxford: Oxford University Press).Google Scholar

  • Clausing, K. A. (2016). ‘The Nature and Practice of Tax Competition’. Global Tax Governance. What is Wrong with It and How to Fix It. P. Dietsch and T. Rixen. (Colchester: ECPR Press).Google Scholar

  • Cohen, G. A. (1997). ‘Where the Action Is: On the Site of Distributive Justice.’ Philosophy and Public Affairs 26(1): 3–30.CrossrefGoogle Scholar

  • Cohen, J. and C. Sabel (2006). ‘Extra Rempublicam Nulla Justicia?’ Philosophy and Public Affairs 34(2): 147–175.CrossrefGoogle Scholar

  • Dietsch, P. (2015). Catching Capital: The Ethics of Tax Competition. (Oxford: Oxford University Press).Google Scholar

  • Dietsch, P. (2016). ‘Whose Tax Base? The Ethics of Global Tax Governance’. Global Tax Governance. What is Wrong with It and How to Fix It. P. Dietsch and T. Rixen. (Colchester: ECPR Press).Google Scholar

  • Dietsch, P. and T. Rixen (2012). ‘Tax Competition and Global Background Justice.’ The Journal of Political Philosophy 22(2): 1–28.Google Scholar

  • Dietsch, P. and T. Rixen (2014). ‘Redistribution, Globalisation, and Multi-level Governance.’ Moral Philosophy and Politics 1(1): 61–18.Google Scholar

  • Dietsch, P. and T. Rixen (2016). ‘Global Tax Governance: What It is and Why It Matters’. Global Tax Governance. What is Wrong with It and How to Fix It. P. Dietsch and T. Rixen. (Colchester: ECPR Press).Google Scholar

  • Dworkin, R. (2000). Sovereign Virtue: The Theory and Practice of Equality. (Cambridge, MA; London: Harvard University Press).Google Scholar

  • The Economist (2004). ‘The Luck of the Irish. A Survey of Ireland.’ The Economist October 2014. http://www.economist.com/node/3261071.

  • Gajevic Sayegh, Alexandre (2016). ‘Justice in a Non-ideal World: The Case of Climate Change.’ Critical Review of International Social and Political Philosophy 1–26.

  • Gilabert, P. (2012). From Global Poverty to Global Equality: A Philosophical Exploration. (Oxford: Oxford University Press).Google Scholar

  • Hamlin, A. P. and Z. Stemplowska (2012). ‘Theory, Ideal Theory and the Theory of Ideals.’ Political Studies Review 10: 48–62.CrossrefGoogle Scholar

  • The Irish Times (2015). Ireland the Main Beneficiary of US Foreign Direct Investment. The Irish Times.

  • International Bar Association (2013). ‘Tax Abuses, Poverty and Human Rights’ International Bar Association’s Human Rights Institute Task Force. (Wales: Cambrian Printers).

  • James, A. (2012). Fairness in Practice: A Social Contract for a Global Economy. (New York: Oxford University Press).Google Scholar

  • Murphy, L. B. (2003). Moral Demands in Nonideal Theory. (Oxford: Oxford University Press).Google Scholar

  • Nagel, T. (2005). ‘The Problem of Global Justice.’ Philosophy and Public Affairs 33(2): 113–147.CrossrefGoogle Scholar

  • Nili, S. (2014). ‘Global Taxation, Global Reform, and Collective Action.’ Moral Philosophy and Politics 1(1): 83–103.Google Scholar

  • OECD (1998). Harmful Tax Competition. An Emerging Global Issue. (Paris: France).Google Scholar

  • OECD (2011). ‘Transfer Pricing Legislation – A Suggested Approach.’ C. f. t. p. a. administration.

  • OECD (2013). ‘Addressing Base Erosion and Profit Shifting.’ OECD Publishing. http://dx.doi.org/10.1787/9789264192744-en

  • OECD (2014). ‘Tax Transparancy. Report on Progress.’

  • OECD (2016). ‘Automatic Exchange of Financial Account Information.’ The Global Forum on Transparency and Exchange of Information for Tax Purposes.

  • Pogge, T. W. M. (1992). ‘Cosmopolitanism and Sovereignty.’ Ethics 103: 48–75.CrossrefGoogle Scholar

  • Pogge, T. W. M. (2008). World Poverty and Human Rights. (Cambridge: Polity).Google Scholar

  • Rawls, J. (1996). Political Liberalism. (New York, Chichester: Columbia University Press).Google Scholar

  • Rawls, J. (1999a). The Law of Peoples. (Cambridge, MA, London: Harvard University Press).Google Scholar

  • Rawls, J. (1999b). A Theory of Justice. (Cambridge, MA: Belknap Press of Harvard University Press).Google Scholar

  • Rawls, J. and S. R. Freeman (1999). John Rawls: Collected Papers. (Cambridge, MA, London: Harvard University Press).Google Scholar

  • Rixen, T. (2011a). ‘From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance.’ Review of International Political Economy 18(2): 197–227.CrossrefGoogle Scholar

  • Rixen, T. (2011b). ‘Tax Competition and Inequality: The Case for Global Tax Governance.’ Global Governance: A Review of Multilateralism and International Institutions 17(4): 447–467.Google Scholar

  • Rixen, T. (2016). ‘Institutional Reform of Global Tax Governance: A Proposal’. Global Tax Governance. What is Wrong with It and How to Fix It. P. Dietsch and T. Rixen. (Colchester: ECPR Press).Google Scholar

  • Robeyns, I. (2008). ‘Ideal Theory in Theory and Practice.’ Social Theory and Practice 34(3): 341–362.CrossrefGoogle Scholar

  • Ronzoni, M. (2009). ‘The Global Order: A Case of Background Injustice? A Practice-Dependent Account.’ Philosophy and Public Affairs 37(3): 229–256.CrossrefGoogle Scholar

  • Ronzoni, M. (2014). ‘Global Tax Governance: The Bullets Internationalists Must Bite – And Those They Must Not.’ Moral Philosophy and Politics 1(1): 37–59.Google Scholar

  • Sangiovanni, A. (2007). ‘Global Justice, Reciprocity, and the State.’ Philosophy and Public Affairs 35(1): 4–39.Google Scholar

  • Sangiovanni, A. (2008). ‘Justice and the Priority of Politics to Morality.’ The Journal of Political Philosophy 16(2): 137–164.CrossrefGoogle Scholar

  • Sen, A. (2009). The Idea of Justice. (Cambridge, MA: Harvard University Press).Google Scholar

  • Swift, A. (2008). ‘The Value of Philosophy in Nonideal Circumstances’. Social Theory and Practice 34(3).Google Scholar

  • Tan, K.-C. (2004). Justice Without Borders: Cosmopolitanism, Nationalism, and Patriotism. (Cambridge: Cambridge University Press).Google Scholar

  • TJN (2005). ‘Tax Us If You Can: The True Story of a Global Failure.’ Tax Justice Network Briefing Paper. T. J. Network. London.

  • Valentini, L. (2009). ‘On the Apparent Paradox of Ideal Theory.’ The Journal of Political Philosophy 17(3): 2009.Google Scholar

  • Valentini, L. (2010). ‘Global Justice and Practice-Dependence: Conventionalism, Institutionalism, Functionalism.’ The Journal of Political Philosophy 19(4): 399–418.Google Scholar

  • Valentini, L. (2011). Justice in a Globalized World: A Normative Framework. (Oxford: Oxford University Press).Google Scholar

  • Van Parijs, P. (2004). ‘Basic Income: A Simple and Powerful Idea for the Twenty-First Century.’ Politics & Society 32(1): 7–39.CrossrefGoogle Scholar

  • Walzer, M. (1987). Interpretation and Social Criticism. (Cambridge: Harvard University Press).Google Scholar

  • WTO (1994). ‘Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS)’. Uruguay.

  • Ypi, L. (2010). ‘On the Confusion between Ideal and Non-Ideal in Recent Debates on Global Justice.’ Political Studies Review 58(3): 536–555.CrossrefGoogle Scholar

  • Zucman, G. (2013). ‘The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?’ The Quarterly Journal of Economics 128(3): 1321.CrossrefGoogle Scholar

  • Zucman, G. (2014). ‘Taxing across Borders: Tracking Personal Wealth and Corporate Profits.’ The Journal of Economic Perspectives 28(4): 121–148.CrossrefGoogle Scholar

About the article

Published Online: 2016-10-04

Published in Print: 2017-06-27


Citation Information: Moral Philosophy and Politics, Volume 4, Issue 1, Pages 141–171, ISSN (Online) 2194-5624, ISSN (Print) 2194-5616, DOI: https://doi.org/10.1515/mopp-2016-0012.

Export Citation

© 2017 Walter de Gruyter GmbH, Berlin/Boston.Get Permission

Comments (0)

Please log in or register to comment.
Log in