Academic Philosophy Events in the Netherlands
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PPA Colloquium: exploitation, international taxation, and global justice
14 February @ 16:00 - 18:00
Laurens van Apeldoorn (Leiden / UvA) will present a paper entitled 'Exploitation, international taxation, and global justice'
I investigate the central principle that underlies the OECDs tax base erosion and profit shifting initiative. The principle claims that (corporate) profits should be taxed where economic activities deriving the profits are performed and where value is created. First, I argue that its plausibility depends on establishing that states have an entitlement to the productive factors in their territory, and therefore to a share of the value created by employing those factors. Second, I maintain that this cannot presently be established. If states fail to discharge duties requiring wealth redistribution, they do not have an unqualified right to the productive factors in their territory. Even if they are not subject to such duties, states can only legitimately claim a share in the fair value of the goods created. I show that given widespread exploitation in global value chains, the market prices of (intermediary) goods do not reflect their fair value.
About the OZSW event calendar
The OZSW event calendar lists academic philosophy events organized by/at Dutch universities, and is offered by the OZSW as a service to the research community. Please check the event in question – through their website or organizer – to find out if you could participate and whether registration is required. Obviously we carry no responsibility for non-OZSW events.