42 Years of Impactful Scholarship

Volume 42, Issue 1

Tax Competition and the Ethics of Burden Sharing

Tax scholars have long suggested that tax competition should be mitigated because it reduces the collective revenues of countries, impairs their ability to redistribute wealth, and produces more regressive tax systems. Likewise, international organizations such as the Organization for Economic Co-operation and Development (“OECD”) and the European Union increasingly move towards designing a global framework aimed at reducing tax avoidance and mitigating tax competition. However, there is no comprehensive discussion on the costs that would arise from institutional reform designed to tackle tax competition. This Article introduces the costs side of curbing tax competition and offers four normative principles that can help illuminate how the burdens of reforming the current international tax regime should be shared among countries.

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Recommended Citation:
Ivan O. Ozai, Tax Competition and the Ethics of Burden Sharing, 42 Fordham Int'l L.J. 61 (2018). 
Available at: https://ir.lawnet.fordham.edu/ilj/vol42/iss1/2