Southern Problems of and Perspectives on Global Tax Fairness

Call for Papers: Anthology publication by Global Justice Program, Yale University.

The increasing prominence of growing inequality around the world has intensified the interest in global tax fairness. In most countries, the tax burden has shifted from large multinational corporations (MNCs) and wealthy elites to ordinary citizens and smaller firms. This problem has been exacerbated by the inability of the Base Erosion and Profit Shifting (BEPS) project to address the critical needs of the poorer countries. While the effort was well-intended, resistance by several developed countries and their MNCs has blocked genuine progress.

Roughly half of all world trade still passes through tax haven jurisdictions; and tax avoidance continues to be facilitated through complex and intransparent financial structures. The resulting enormous revenue loss affects people everywhere. But it hurts poor people in poor countries the most, because they are least able to assert themselves politically and they suffer vital losses when their state fails to make the basic social investments required to end their deprivation.

Following a previous collection (Global Tax Fairness, Oxford University Press 2016), a second publication is planned focusing on what options are available to developing countries.

Suggested topics:

• What would it take to tax multinationals as single firms?

• How do we move from tax competition to tax cooperation?

• How can we strengthen global tax governance in ways that would be helpful to developing countries?

• What are the pros and cons of developing countries signing bilateral tax treaties, and what alternative paths should they consider?

• What are some ways of protecting the tax base of developing countries?

• Can developing countries use the profit split method more widely to determine taxable profits?

• How have some developing countries managed natural resources reasonably well while others have foundered?

• Are there other rules or practices in relation to tax disclosure that may be helpful to developing countries?

Visit Global Justice Program at Yale University for more details.

Those interested in participating should submit a draft paper (6000-7000 words) by 31 August 2017.