In this paper I explain why designing a country's tax policy with the elasticity of taxpayers' choices of residency in mind, although a rational welfare-maximizing move by the state as a whole, and possibly even for its immobile as well as mobile constituents, is a policy that may not be...

Inequality, and the scope of the duty of justice to reduce it has always been a central concern of political justice. Income taxation was seen as a key tool for redistribution and the state was the arena for discussions of justice. Globalization and the tax competition it fosters among states...