Presentation
Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax
International Tax Governance and Justice
(2022)
Abstract
Legal scholars of international taxation increasingly focus on considerations of justice. Domestic duties of distributive justice are being challenged by the inability of states to collect tax revenues in a competitive global world. Gaps between rich and poor countries add another dimension to the debate, raising questions as to the duties that rich countries may have in narrowing these gaps. These conundrums invite rethinking of the governance of international taxation, its mechanisms and its institutions. This interdisciplinary series of online workshops brings together scholars engaging in law, political science and political philosophy to discuss international tax governance and justice.
Disciplines
Publication Date
November 7, 2022
Location
University of Oxford
Citation Information
Young Ran (Christine) Kim and Reuven S. Avi-Yonah. "Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax" International Tax Governance and Justice (2022) Available at: http://works.bepress.com/youngranchristine-kim/69/