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Humboldt-Universität zu Berlin - IRI THESys

Conference: Global Tax Justice

Together with Freie Universität Berlin, IRI THESys organizes a Global Tax Justice Conference taking place at Humboldt-Universität zu Berlin from 28 to 29 January 2016.

Issues of global tax justice

Humboldt-Universität zu Berlin, Unter den Linden 6, 10099 Berlin, Room 2249a

Issues of global tax justice have received increasing philosophical attention in recent years. Two major threads of the debate concern (a.) international tax competition and tax evasion, and (b.) proposals for taxes to be levied on the global level. (a.) Even if taxes are raised, at least for the time being, by individual states only, the international mobility of parts of the tax base gives rise to questions of justice of a global reach: Does international tax competition undermine the effective capacity of individual states to uphold just domestic tax schemes? If so, what would be a just regulatory solution to this problem? Who owes what to whom in the absence of robust global governance in the area? (b.) Some scholars have raised more general doubts about the conventional assumption that tax justice is a purely domestic issue and put forward proposals for global taxation e.g. in the realms of environmental emissions, natural resources, as well as poverty reduction and global justice more generally. What, if anything, should be taxed globally, and on what normative grounds? What are the prospects of global taxation, and what background conditions have to be fulfilled for global tax schemes to be legitimate?

Provisional Program

Photo: Sonja Cvoric


Lisa Frach, Student Assistent
Phone: +49 (030) 2093-66331
E-Mail: frachliq@hu-berlin.de