To support the dialogue between science and society, as well as researchers across different disciplines, IRI THESys holds both external and internal events. This includes lecture series, summer universities and panel discussions open to the public, and participative workshops, colloquiums and activities for IRI THESys. Browse through our past and upcoming events to find out more.
Conference: Global Tax Justice
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?