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.
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Keywords
International tax, economic development, poverty, inequality, redistribution
Citation
Bulletin for International Taxation, 2018 (Volume 72), No 4/5
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Source
Bulletin for International Taxation
Type
Working/Technical Paper
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Access Statement
Open Access
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Restricted until
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