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DESCRIPTION:Join us for the final Spiegel Sohmer Tax Policy Colloquium talk
  of the year. This time\, Stikeman Chair in Tax Law welcomes Professor Pet
 er Dietsch\, Department of Philosophy\, Université de Montréal.\nWhile eac
 h presentation takes place in a classroom setting\, students\, faculty and
  the general public are welcome to attend.\nAbstract\nWhen individuals sta
 sh away their wealth in offshore bank accounts and multinational corporati
 ons shift their profits or their actual production to low-tax jurisdiction
 s\, this undermines the fiscal autonomy of political communities and contr
 ibutes to rising inequalities in income and wealth. These practices are fu
 elled by tax competition\, with countries strategically designing fiscal p
 olicy to attract capital from abroad\nBuilding on a careful analysis of th
 e ethical challenges raised by a world of tax competition\, the book puts 
 forward a normative and institutional framework to regulate the practice. 
 In short\, individuals and corporations should pay tax in the jurisdiction
 s of which they are members\, where this membership can come in degrees. M
 oreover\, the strategic tax setting of states should be limited in importa
 nt ways. An International Tax Organisation (ITO) should be created to enfo
 rce the principles of tax justice.\n	The author defends this call for refor
 m against two important objections. First\, Dietsch refutes the suggestion
  that regulating tax competition will harm economic efficiency. Second\, h
 e argues that regulation of this sort\, rather than representing a constra
 int on national sovereignty\, in fact turns out to be a requirement of sov
 ereignty in a global economy. The book closes with a series of reflections
  on the obligations that the beneficiaries of tax competition have towards
  the losers both prior to any institutional reform and in its aftermath.\n
 Peter Dietsch is Professor in the Department of Philosophy at the Universi
 té de Montréal\, where  he works on questions of distributive justice with
  particular emphasis on the application of philosophical theories through 
 social instruments including the tax system. His work is widely published\
 , including a recent article titled “Tax Competition and Global Background
  Justice” in The Journal of Political Philosophy. He is also working on a 
 book on tax competition entitled “Catching Capital”.\n \n
DTSTART:20141117T193000Z
DTEND:20141117T223000Z
LOCATION:IHSP seminar room\, Charles Meredith House\, CA\, QC\, Montreal\, 
 H3A 1A3\, 1130 avenue des Pins Ouest
SUMMARY:Peter Dietsch: Catching Capital
URL:/channels/event/taxation-collective-consumption-23
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