Redistribution between rich and poor countries

Date

2018-03-24

Authors

Stewart, Miranda

Journal Title

Journal ISSN

Volume Title

Publisher

International Bureau of Fiscal Documentation IBFD Publications BV

Abstract

The topic of redistribution between rich and poor countries opens a can of worms. This paper first inquires into what we mean by some of these words and second, considers the role of taxation in redistribution. It briefly considers the various modes of redistribution to address poverty and inequality, including the role of taxation, within a country before turning to consider modes of redistribution between rich and poor countries. The paper then turns to consider whether we are asking the right question. Should the question, really, be about redistribution between rich and poor people? In an increasingly global and digital era, how might we reconsider the role of taxation in achieving this? The paper briefly touches on state-based and cosmopolitan theories of international distributive justice, before considering whether we need to unpack the very concept of the country, nation-state, or government to achieve the transnational provision of public goods and redistribution between rich and poor.

Description

Keywords

International tax, economic development, poverty, inequality, redistribution

Citation

Bulletin for International Taxation, 2018 (Volume 72), No 4/5

Source

Bulletin for International Taxation

Type

Working/Technical Paper

Book Title

Entity type

Access Statement

Open Access

License Rights

DOI

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