Progressive Formulary Apportionment: The Case for ‘Amount D’

Legal scholars of international taxation increasingly focus on considerations of justice. Domestic duties of distributive justice are being challenged by the inability of states to collect tax revenues in a competitive global world. Gaps between rich and poor countries add another dimension to the debate, raising questions as to the duties that rich countries may have in narrowing these gaps. These conundrums invite rethinking of the governance of international taxation and its mechanisms.

This interdisciplinary workshop brings together rising and established scholars engaging law and political philosophy to discuss international tax governance and justice.

To register for this workshop, please contact Professor Tsilly Dagan.