Tax Justice in the Era of Mobility and Fragmentation

The competitive and fragmented reality of tax under conditions of globalization is transforming tax sovereignty. It undermines the coercive power of the state to tax and threatens domestic justice. Given the state’s fading coercive power in taxation we can no longer assume that ideals of justice can be realized within the parameters of the state. It may be only through a cooperative accord that states could sustain their ability to ensure the collective action of their citizens and to treat them with equal respect and concern. We are currently watching the emergence of unprecedented cooperative accord in international taxation that was described by some of the most influential actors as the emergence of the age of multilateralism in international taxation. If indeed we are seeing the formation a global tax community, we need to re-visit the question of global justice: what duties of justice such a community must adhere to