Research report 2020 - Max Planck Institute for Tax Law and Public Finance
International Tax Justice
Abteilung für Unternehmens- und Steuerrecht
SummaryRecent calls for „more justice“ in international taxation prompt the question: what does that mean, in principle, and what would it require in practice? International taxation is supposed to go hand in hand with value creation, but that does not tell us how to weigh different contributions to global value chains. Moreover, the recent international tax justice debate must be sensitive to a parallel debate in political philosophy that centers on the proper scope of principles of distributive justice.