In modern and contemporary society, taxation stands as a fundamental means to articulate a conception of economic and distributive justice. Tax policy choices reflect a people’s views on the desired size and shape of government and, more profoundly, its social, political, and cultural aspirations as a society. Yet, in a globalized economy, domestic tax policies cause significant externalities for other states. As a result, a country’s tax policies influence and are significantly constrained by other countries’ policies.
This seminar explores the foundational principles and objectives guiding tax policy. We will study seminal tax policy literature alongside contemporary works that revisit these principles in the context of 21st-century issues such as economic globalization, growing income and wealth inequality, and environmental challenges. We will also examine how tax systems across the globe relate to each other and analyze the role of international tax policy in addressing global justice concerns, particularly in light of existing international inequalities and the increasing influence of global social structures in the international tax domain. From the lens of global justice, we will explore several contemporary issues that shape tax policymaking worldwide, such as tax avoidance and tax competition, the tax challenges brought about by the increasingly digitized economy, and the ongoing reallocation of the international tax base.
The course employs a combination of readings, written assignments, and in-class discussions to promote rigorous critical thinking, active reading, and effective verbal and written communication. The course also focuses on how to author a legal research paper.
Method of Evaluation: Evaluation will be based on class participation and weekly reflection notes (30%) and a research paper (70%).