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Article
Global Distributive Justice: The Potential for a Feminist Analysis of International Tax Revenue Allocation
Articles, Book Chapters, & Popular Press
  • Kim Brooks, Dalhousie University Schulich School of Law
Document Type
Article
Publication Date
1-1-2009
Keywords
  • Feminist,
  • Tax Policy,
  • International Tax,
  • Distributive Justice,
  • Critical Race Scholarship,
  • Tax Revenues,
  • Low Income Countries,
  • International Revenue Distribution
Abstract

This article has a modest aim - to engage feminists and progressive international tax scholars in a shared dialogue about the importance of protecting and enhancing the state’s revenue-raising and international revenue distribution roles. To this end, the article reviews some of the feminist and critical race scholarship that might assist international tax scholars and policy makers concerned with issues of international revenue distribution; explains the role of tax treaties in allocating tax revenues between nations; applies a feminist analysis to the problem of this international revenue allocation project; and offers some tentative thoughts about a feminist approach to allocating a greater portion of international tax revenues to low-income countries.

Citation Information
Kim Brooks, "Global Distributive Justice: The Potential for a Feminist Analysis of International Tax Revenue Allocation" (2009) 21:2 CJWL267.