A number of proposals have been made for global taxes and reforms to our international taxation arrangements, and some implementation progress has already been achieved. The first section covers some of these measures. The second section outlines considerations in favor of some further reforms to global taxation arrangements.
Global Taxes: Some Possibilities
The same kinds of arguments that are used at the domestic level to fund various public goods or redistribution to address chronic poverty can be deployed at the global level. For instance, because we all need to have an environment that is reasonably life-sustaining, we must be prepared to pay our share of the costs associated with ensuring this. Carbon taxes are one way of averting the kind of environmental damage that could lead to catastrophic climate change.
The Carbon Tax
A Carbon Tax would tax energy sources that emit carbon dioxide. Current fossil fuel use patterns and the release of greenhouse gases (such as carbon dioxide...
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Baumert K (1998) Global taxes and fees: recent developments and overcoming obstacles. Available from the Global Policy Forum web-site at http://www.globalpolicy.org/socecon/glotax/baumert.htm
Brock G (2008) Taxation and global justice. J Soc Philos 39:433–448
Carbon-Tax Center web-site available at: http://www.carbontax.org/issues/softening-the-impact-of-carbon-taxes/
Christensen J, Hampton MP (1999) All good things come to an end. World Today, R Inst Int Aff 55(8/9):14–17
Cooper R (1998) Toward a real global warming treaty: the case for a carbon tax. Foreign Affairs (March/April): 66–79
Cooper R (2002) The double-dividend of emissions taxes: greenhouse gas reduction and revenue. Background paper, Dinner meeting on financing global public goods, Office of Development Studies, UNDP, January 15, 2002
ENDS (1999) Aviation climate effect could grow four fold. Environmental Daily, June 3rd
European Commission (2002) Responses to the challenges of globalization. Available from the Global Policy web-site
Evans W (1997) To help the UN, A tax on trade. New York Times
Horner F (2001) Do we need an international tax organisation? 24 Tax Notes International 179 (October 8): 1–16
Intergovernmental Panel on Climate Change (2001) Aviation and the global atmosphere. Available at: http://www.grida.no/climate/ipcc/aviation/index.htm, especially Chapter 10
James P, Wahlberg K (2002) Global taxes for global priorities, Global Policy Forum, March, 2002, Available at http://www.globalpolicy.org/socecon/glotax/general/glotaxpaper.htm
Oxfam GB (2000) Tax havens: releasing the hidden billions for poverty eradication
Schroeder F (2006) Innovative sources of finance after the Paris conference, Briefing Paper. Friedrich Ebert Foundation/Stiftung (FES)
Tanzi V (1999) Is there a need for a world tax organization? In: Razin A, Efraim S (eds) The economics of globalization: policy perspectives from public economics. Cambridge University Press, New York, pp 173–186
Tobin J (1974) The new economics, one decade older. The Eliot Janeway lectures on historical economics in honor of Joseph Schumpeter, 1972. Princeton University Press, Princeton
Tobin Tax web-sites: http://www.tobintax.org.uk/ and http://www.ceedweb.org/iirp/
Vigueras JH (2005) Tax havens: how offshore centres undermine democracy. Akal, Spain
Wahl P, Waldow P (2001) Currency transaction tax – a concept with a future – chances and limits of stabilising financial markets through the Tobin tax, Bonn, WEED, February
Wahlberg K (2005) Progress on global taxes? Available at the Global Policy Forum website at: http://www.globalpolicy.org/socecon/glotax/general/2005/12progress.htm
Walker J (2005) Alternative financing for the United Nations. Available at: http://www.globalpolicy.org/finance/alternat/currtax/walker.htm
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2011 Springer Science+Business Media B.V.
About this entry
Cite this entry
Brock, G. (2011). Global Taxation. In: Chatterjee, D.K. (eds) Encyclopedia of Global Justice. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-9160-5_2
Download citation
DOI: https://doi.org/10.1007/978-1-4020-9160-5_2
Publisher Name: Springer, Dordrecht
Print ISBN: 978-1-4020-9159-9
Online ISBN: 978-1-4020-9160-5
eBook Packages: Humanities, Social Sciences and Law