Thursday, 24 November 2011

CFP on Global Taxation

The Journal of Applied Philosophy has a call for papers for a special issue on global taxation that is due to be co-edited by three important writers in the area of global justice. They are Thomas Pogge, Tom Campbell and Gillian Brock, the last of whom I also reported had a special issue of Global Justice devoted to her textbook on the same topic. The call for papers is reproduced below:

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 

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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