"Global Tax Governance: The Bullets Internationalists Must Bite ? And Those They Must Not"

摘要: Under conditions of high capital mobility, states are pressurised into various forms tax competition to attract or retain and investors. When this occurs, the capacity domestic institutions autonomously generate fiscal policies is constrained. What exactly, if anything, unjust about phenomenon? This paper argues that puts particular pressure on internationalists, who must acknowledge its occurrence makes our obligations global justice more demanding, such require supranational in orderto be discharged. However, extent froman internationalist point view, due specific harm it does states. Thus, three contributions literature: shows (1) competi- tion has an impact demandingness justice; (2) discharging commits internationalists accept a higher level institutionalization than currently acknowledged; yet (3) both content obligations, kind regulation needed discharge them, differ from those which cosmopolitans support. In sum, there some cosmopolitan bullets bite, others they should continue resist.