Tax competition (by states) and tax evasion (by individuals or companies) unfold at a dramatic scale. An obvious adverse effect is that some states lose their tax base. Perhaps less obviously, states lose out by setting tax policy differently – often reducing taxes – due to tax competition....

Increasing political and economic interconnectedness draws much philosophical attention to the question of the conditions under which such stringent claims arise. Do claims of justice arise only among those who share membership in a state? Alternatively, do they arise among all those who are...