Friday, 24 June 2011

Global Tax Call for Papers

The Journal of Applied Philosophy has put out a call for papers with regard to a special issue on Global Tax. The call is reproduced here:

For a proposed special issue of the Journal of Applied Philosophy

Concerns over climate change, global recessions, financial volatility, 
health deficits in poor countries, world poverty, and economic injustice 
have all resulted in global taxation policy proposals.  These include 
proposals of carbon taxes, currency transaction taxes, air-ticket taxes, 
and of reforms governing tax havens and disclosure requirements.  Such 
initiatives are currently enjoying serious analysis, attention and, in 
some cases, implementation success.  While issues concerning national 
taxation have long concerned philosophers — invoking core questions about 
the legitimacy of governments and their appropriate functions and about 
the nature of freedom, coercion, and property rights — the issue of global 
taxation has not received anything like the same attention. Through a 
special issue of this journal, we aim to remedy such neglect. 

Some of the questions that the issue may address include:

1) What moral justifications can be offered for global taxation?

2) Who should be taxed?  Should some individuals or countries be exempt?  
Should there be global taxes on businesses and multinational corporations?

3) What should be taxed? What arguments favour taxing consumption, wealth, 
income, speculation, trade, sales, natural resources, or a host of other 
potential tax bases?

4) It seems important to ensure that governance arrangements concerning 
taxation (including matters of collection, disbursement of revenue, and 
other decision-making) be accountable.  Is there a special problem of 
accountability at the global level?

5) What entity(ies) should implement or enforce global taxation policies?  
If these are to be transnational entities, what would be the source of 
legitimate authority for them to do so?  Would this authority conflict 
with state sovereignty?

6) How (if at all) do implementation or feasibility issues affect the 
desirability of various tax proposals?

7) Do arguments about global taxation shed light on some of the core 
concerns in political philosophy, such as the nature of property rights, 
freedom, coercion, interpersonal obligations, the legitimacy of authority, 
or appropriate governance of collective affairs?

We especially welcome papers that move discussion of global taxation 
topics in new directions.

The guest co-editors of the proposed volume will be Gillian Brock 
(Auckland), Tom Campbell (CAPPE, Australia), and Thomas Pogge (Yale).

The Journal now invites submissions of papers for this special issue. 
Submissions should be sent as an email attachment to in a 
form suitable for blind review.  The maximum length of submissions to the 
Journal is 8000 words.  Please mark the email subject heading: ‘For Global 
Taxation Special issue’. The deadline for submissions for this special 
issue is 15 January 2013.

Any queries about the proposed special issue can be directed to Gillian 

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