Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax
Reuven Avi Yonah (University of Michigan Law School) and Christine Kim (Yeshiva University - Benjamin N. Cardozo School of Law)
Legal scholars of international taxation increasingly focus on considerations of justice. Domestic duties of distributive justice are being challenged by the inability of states to collect tax revenues in a competitive global world. Gaps between rich and poor countries add another dimension to the debate, raising questions as to the duties that rich countries may have in narrowing these gaps. These conundrums invite rethinking of the governance of international taxation, its mechanisms and its institutions.
This interdisciplinary series of online workshops brings together scholars engaging in law, political science and political philosophy to discuss international tax governance and justice.
To register for this workshop, please email Professor Tsilly Dagan