Instead of summarizing, the conclusion highlights five central insights of the book. First, while the author argues for an effective right of states to tax capital, his argument abstains from recommending any particular rate of capital taxation. Second, the ethics of tax competition defended in the book emphasizes the importance of just institutions rather than appealing to the motivations of individual persons or corporations. Third, parallel to the fiscal context discussed here, the economic interdependence between states arguably creates forms of normative interdependence in other policy fields such as monetary or trade policy. Fourth, of the principles of global tax justice defended in the book, the fiscal policy constraint is likely to be more controversial than the membership principle. Finally, regulating tax competition is not only a requirement of justice but also a matter of sound economic policy.
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