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DTSTAMP:20260604T175011Z
DESCRIPTION:Pour la présentation finale du Colloque Spiegel Sohmer sur la p
 olitique fiscale 2014\, la Chaire Stikeman en droit fiscal a le plaisir d'
 accueillir le professeur Peter Dietsch\, département de philosophie\, Univ
 ersité de Montréal.\nLes présentations et les discussions\, bien qu’ayant 
 lieu dans le cadre d’un cours\, seront ouvertes tant au public qu'aux étud
 iants et universitaires. Tous sont les bienvenus.\nRésumé\n(En anglais seu
 lement) When individuals stash away their wealth in offshore bank accounts
  and multinational corporations shift their profits or their actual produc
 tion to low-tax jurisdictions\, this undermines the fiscal autonomy of pol
 itical communities and contributes to rising inequalities in income and we
 alth. These practices are fuelled by tax competition\, with countries stra
 tegically designing fiscal policy to attract capital from abroad\nBuilding
  on a careful analysis of the ethical challenges raised by a world of tax 
 competition\, the book puts forward a normative and institutional framewor
 k to regulate the practice. In short\, individuals and corporations should
  pay tax in the jurisdictions of which they are members\, where this membe
 rship can come in degrees. Moreover\, the strategic tax setting of states 
 should be limited in important ways. An International Tax Organisation (IT
 O) should be created to enforce the principles of tax justice.\nThe author
  defends this call for reform against two important objections. First\, Di
 etsch refutes the suggestion that regulating tax competition will harm eco
 nomic efficiency. Second\, he argues that regulation of this sort\, rather
  than representing a constraint on national sovereignty\, in fact turns ou
 t to be a requirement of sovereignty 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 re
 form and in its aftermath.\nPeter Dietsch est Professeur agrégé au départe
 ment de philosophie de Université de Montréal. Ses intérêts principaux de 
 recherche convergent sur des questions de distribution en éthique économiq
 ue et sociale. Parmi ses plus récentes publications\, signalons “Tax Compe
 tition and Global Background Justice” dans The Journal of Political Philos
 ophy et il travaille sur un livre sur la concurrence fiscale intitulé Catc
 hing Capital.\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:/law/fr/channels/event/peter-dietsch-catching-capi
 tal-239375
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