Verteilungsgerechtigkeit als Prinzip des internationalen Steuerrechts


Johanna Stark

In view of the drastically disparate distribution of global resources and life chances, questions of global justice have seen a dramatic increase of attention from economists, political scientists, and philosophers. Among contemporary political philosophers, a lively debate has developed about the proper application of principles of distributive justice. Whereas so-called static conceptions at one end of the theoretical spectrum limit distributive duties to the national context, proponents of cosmopolitan theories at the other end argue for a global perspective on the just distribution of scarce resources. Johanna Stark’s article looks at the implications of this “global justice” debate for international tax law. Should we think of international tax law as a political tool to compensate resource inequality? After all, international tax law contributes to the allocation of profits from global economic cooperation. Whereas within state borders, the tax system is traditionally perceived as one of the key instruments for resource redistribution, taxes have rarely played a major role in the discussion on global poverty and inequality. Stark finds that although the overall extent of redistribution mandated by considerations of justice varies according to the philosophical theories presented, none of them necessarily lead to genuine distributive duties among states regarding the allocation of taxing rights.

Published:   StuW, 2019, No. 1, pp. 71–84