Dans le cadre des midis de l’éthique, Laurens Van Apeldoorn (Leiden University College, The Netherlands), professeur invité au CRÉ nous présentera ses travaux.
In ‘The Myth of Ownership’ (2002) Murphy and Nagel have provided an important intervention in the debate on moral justifications of domestic fiscal policy. They conclude that the justness of domestic taxation should be considered as part of overall institutional structure of a society that is instrumental to the attainment of distributive justice. Whether a fiscal policy is just or unjust pricipally depends on distributive effects that cannot be determined in isolation of the rest of the institutional structure. In this paper I extend the scope of their investigation to include the taxation of cross border capital and the international taxation regime. I am to show that much of the extant literature on international taxation is subject to the same general objection that Nagel and Murphy have levelled against the literature on domestic taxation.