International tax competition and justice: The case for global minimum tax rates

Abstract

International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global minimum tax rates on mobile tax bases.

Justiça internacional e o regime tributário internacional: uma análise do Acordo Tributário Global

“…Em outras abordagens normativas, teóricos internacionalistas partem da constatação de que as escolhas de políticas tributárias nacionais causam externalidades significativas para outros países (Rixen, 2011;Dietsch;Rixen, 2014;Ronzoni, 2014;Dagan, 2017;Cassee, 2019;Ozai, 2020). Por conta disso, preconizam arranjos institucionais internacionais comprometidos com o resgate da autodeterminação fiscal nacional e de um regime tributário internacional mais equânime.…”

Efektifitas Pengelolaan Retribusi Parkir Berdasarkan Perda No. 12 Tahun 2011 di Kota Gorontalo

“…Tujuannya untuk memberi kewenangan penuh kepada daerah dalam mengelola lahan parkir secara baik dan benar baik ditepi jalan umum maupun yang diluar badan jalan, agar hasilnya dapat digunakan untuk membangun daerah. Menurut (Baswedan, 2019;Cassee, 2019;Johnson, 2018;Young, Currie, & Hamer, 2014)bahwa retribusi parkir dapat meningkatkan pendapatan asli daerah yang pada akhirnya menuju kemandirian keuangan pemerintah daerah yang lebih baik.…”

“…Berkaitan dengan pentingnya retribusi parkir di dalam meningkatkan pendapatan asli daerah yang pengelolaannya harus dimaksimalkan juga seirama dengan hasil penelitian (Cassee, 2019;Mosal, 2013;Puspitasari, 2016) yang juga menyimpulkan bahwa proses pemungutan retribusi parkir sudah berjalan dengan baik. Terbutkti bahwa perolehan hasil pajak parkir di Kota Malang dari tahun 2009 hingga tahun 2013 telah mengalami peningkatan yang diikuti dengan pertumbuhan persentase realisasi penerimaan yang berfluktuasi.…”

Taxation strategies for the governance of digital business model—An example of China

“…However, the different levels of development of the digital economy make different countries have different ideas on their digital service tax bases, starting points, and tax rates. Nevertheless, as far as the digital economy itself is concerned, its unique cross-territory characteristics objectively require a relatively unified global tax governance system, which requires a consensus among different countries, otherwise, it is likely to give rise to tax pits, tax havens, and other phenomena that intensify bottom-up competition in international taxation and undermine the fairness of the international business environment ( Cassee, 2019 ). This has given rise to the coexistence of two tax governance strategies for the digital economy in the international community.…”