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23 - International taxation

Published online by Cambridge University Press:  01 March 2011

Solomon Benatar
Affiliation:
University of Cape Town
Gillian Brock
Affiliation:
University of Auckland
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Summary

In previous work I have argued that reasonable indicators of our progress towards global justice include the extent to which: (1) all are enabled to meet their basic needs; (2) people's basic liberties are protected; and (3) social and political arrangements are in place to support these two goals, that is, that enable us to meet our basic needs and protect our basic liberties (Brock, 2005, 2009). How do we get from where we are now to where we should be? The issue of transitioning to any of our ideals of global justice has not received as much attention as it should. In this chapter I examine some measures that would close the gap between our current state of affairs and better enabling people to meet their basic needs. Current global poverty must be one of the most pressing obstacles to realizing global justice. The way in which we are depleting and destroying the global commons is another pressing and related issue. Failing to protect the global commons has a bearing not only on current and future global poverty, but indeed, on the capacity of the planet to provide a life-sustaining environment, and thus on everyone's ability to meet their basic needs. In the second part of the chapter I discuss how concern in this area can also ground a case for global taxation reforms.

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Publisher: Cambridge University Press
Print publication year: 2011

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