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Catching CapitalThe Ethics of Tax Competition$
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Peter Dietsch

Print publication date: 2015

Print ISBN-13: 9780190251512

Published to Oxford Scholarship Online: August 2015

DOI: 10.1093/acprof:oso/9780190251512.001.0001

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Regulating tax competition

Regulating tax competition

Chapter:
(p.64) Chapter 2 Regulating tax competition
Source:
Catching Capital
Author(s):

Peter Dietsch

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780190251512.003.0003

How should we respond to the ethical challenge of tax competition? Some existing proposals, such as capital controls and unilateral measures to protect one’s tax base, including unilateral attempts to redefine the corporate tax base, fall short of being able to effectively protect fiscal autonomy. Instead, the chapter proposes two principles of international tax justice. First, the membership principle, which states that individuals and corporations should pay taxes in the state where they are members. Second, the fiscal policy constraint, ruling out fiscal arrangements that are both based on strategic intent and have a collectively negative outcome. An international tax organization (ITO) should be created to enforce these principles of global background justice, notably by harmonizing the tax rules—but not the tax rates—that different states use.

Keywords:   fiscal autonomy, membership, transparency, strategic tax setting, international tax organization, unitary tax and formulary apportionment, tax enforcement, global background justice

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