Stark Johanna
Oxf J Leg Stud. 2021 Aug 11;42(1):133-160. doi: 10.1093/ojls/gqab026. eCollection 2022 Spring.
Recent times have seen growing calls for considerations of justice to be given a greater role in international taxation. The main driver of these calls are distributive concerns, although agreement is still missing as to what this means both in principle and in practice. This article asks whether it is the task of international tax law at all to implement principles of distributive justice beyond the national context and gives an overview of how the 'global justice debate' in contemporary political philosophy bears on this question. When it comes to distributive duties with respect to taxing rights, it is crucial to differentiate between the collective and the individual level. Absent a robust assumption of a benevolent and capable government on the recipient side, the reallocation of taxing rights from state to state does not necessarily help when it comes to fulfilling duties of justice towards individuals.
近年来，要求在国际税收中给予正义考量更大作用的呼声日益高涨。这些呼声的主要驱动力是分配方面的关切，尽管在原则和实践上这意味着什么仍未达成共识。本文探讨在国家背景之外实施分配正义原则是否根本就是国际税法的任务，并概述当代政治哲学中的“全球正义辩论”如何影响这一问题。在征税权的分配义务方面，区分集体层面和个人层面至关重要。如果没有对受援国政府仁慈且有能力这一有力假设，国与国之间征税权的重新分配在履行对个人的正义义务方面不一定会有帮助。
