A Case of Non-Ideal Guidance: Tackling Tax Competition

2017 ◽  
Vol 4 (1) ◽  
pp. 141-171
Author(s):  
Alexandre Gajevic Sayegh

AbstractIn the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of this theory posits that principles of justice are formulated according to the practice they are intended to regulate. Individual practices provide insights about the formulation of principles, for the non-ideal circumstances that prevent the realisation of justice are only revealed through the interpretation of each practice. With regard to the content of principles, I reject the notion that non-ideal theory is applied ideal theory. I offer instead an overview of the main features of a conception of justice for a non-ideal world based on the ideas of compliance, fact-sensitivity, feasibility and path-dependence. The contribution of this paper is twofold: to provide the conceptual framework for an action-guiding non-ideal theory of global justice and to show why this theory is well-suited to address problems of a globalised economy, such as tax competition.

2016 ◽  
Vol 33 (1-2) ◽  
pp. 55-75
Author(s):  
Alexander Rosenberg

Abstract:The essay agues that there is little scope for ideal theory in political philosophy, even under Rawls’s conception of its aims. It begins by identifying features of a standard example of ideal theory in physics — the ideal gas law, PV=NRT and draws attention to the lack of these features in Rawls’s derivation of the principles of justice from the original position. A. John Simmons’s defense of ideal theory against criticisms of Amartya Sen is examined, as are further criticisms of both by David Schmidtz. The essay goes on to develop a conception of the domain of social relations to be characterized by justice that suggests that as a moving target it makes ideal theory otiose. Examination of Rawls’s later views substantiate the conclusion that ideal theory as propounded in A Theory of Justice is a mistaken starting point in the enterprise of political philosophy. Differences between the domains of ideal theory in mathematics, physics, and economics on the one hand, and political philosophy on the other, reinforce this conclusion.


2014 ◽  
Vol 8 (2) ◽  
pp. 53-61
Author(s):  
Ryoa Chung1

In his 2012 book On Global Justice, Mathias Risse makes an invaluable contribution to the literature on theories of global justice. In this paper, I offer a critique of the fourth and final part of the book, entitled “Global Justice and Institutions,” which deals with the standing of the state within the pluralist internationalism defended by the author. My focus here is on the justification of the state system and the discussion on utopian ideals. I agree with Risse that the state remains the inescapable political structure that any serious theory of global justice must internalize within its conceptual framework. However, I differ from Risse’s approach in that I place greater emphasis on the historical contingency of the state system, including how prescriptions of global justice reflect historical contingencies stemming from globalization. From this point of view, pluralist internationalism should then be understood as a conceptual paradigm that mirrors its own historical contingency as embedded in our current world order. This recognition of the historical contingency of the state system serves two important purposes. One, it is a bulwark against any tendency to discredit too quickly the philosophical and practical relevance of ideal theory. Two, it buttresses the stance that we might still have the moral duty to pursue the goal of global justice beyond pluralist internationalism.


This collection of original essays explores major areas of debate inspired by the political philosophy of John Rawls. The volume is divided into ten parts, exploring ten distinct questions: Can Rawls’s conception of public reason offer determinate answers to major questions of justice? Is ideal theory useful or relevant to resolving issues of justice in the nonideal world? Are libertarians correct to criticize Rawls’s work for failing to prioritize economic liberty? Should the problems of distributive justice be understood in terms of luck egalitarian or relational egalitarian assumptions? When institutions aim at equality, what is it that they should seek to equalize—primary goods, capabilities, or welfare? Does Rawls’s theory of justice have the resources to address justice for people who are significantly dependent on others and their caregivers? Is Rawls’s theory adequate for addressing gender injustice? Can or should Rawls’s theory include justice for nonhuman animals? Should the principles of economic justice that hold at the global level be similar to the egalitarian principles of justice that hold at the domestic level? Is Rawls’s theory of global justice too tolerant of nonliberal societies? For each question, there is an introductory essay, providing an overview of the relevant arguments from Rawls’s work and the historical contours of the debate that ensued. Each introductory essay is followed by two essays written by scholars who take opposing positions, moving the discussion forward in a fruitful way.


2016 ◽  
Vol 33 (1-2) ◽  
pp. 354-371
Author(s):  
Eric MacGilvray

Abstract:The ideal theory debate rests on two conflicting claims: that justice is “the first virtue of social systems” (justice first), and that a just society is one in which “everyone accepts and knows that the others accept the same principles of justice” (universal consent). Justice first holds that questions about the meaning of justice — and thus about what an ideally just society would look like — must be settled before we can effectively pursue justice. However, universal consent entails a project of justification that can only take place over time. I propose that we avoid this impasse by treating freedom rather than justice as the “first virtue” of a liberal society. Liberal freedom has two distinct and complementary dimensions, which give rise to two distinct and complementary moral aims: on the one hand, to create the social conditions that make responsible agency possible (republican freedom), and on the other hand to carve out a social space within which the demands of responsible agency are relaxed or absent (market freedom). Striking the appropriate balance between these two dimensions of liberal freedom is irreducibly a matter of judgment. A freedom-centered liberalism therefore requires that we treat justice as the endpoint rather than the starting point of political action, thus severing the link between legitimacy and consent.


2021 ◽  
Author(s):  
Franco Fassio

Food, the basic connecting unit of all the UN's Sustainable Development Goals, plays a crucial role in the ecological transition towards a circular economic paradigm. This paper takes scientific considerations as a starting point in order to contribute to the definition of a theoretical-operational framework in which to grow the Circular Economy for Food. This is a still-open question in a sector of the circular economy that is emerging as vital to sustainable development. The 3 C's of Capital, Cyclicality and Co-evolution offer a systemic, holistic vision of the food system's role. Within this conceptual framework, the designers can find the main boundaries of the system, within which to express their creativity. The aim must be to avoid damaging relationships with the best supplier of raw material known to humanity (Nature), respecting planetary boundaries and at the same time offering a fair space to civil society.


2018 ◽  
Vol 60 (1) ◽  
pp. 539-573
Author(s):  
Marnie Lloydd

This paper takes as its starting point the question of whether and to what extent States may have an international legal obligation towards other States to seek to prevent those within their jurisdiction from travelling abroad to fight with a non-State armed group in a foreign armed conflict. While there is a strong basis for such due diligence obligations regarding the prevention of terrorist activity, including Security Council Resolution 2178 (2014) on ‘foreign terrorist fighters’, the scope of responsibility is less clear regarding broader categories of foreigners participating in civil war, despite a long history of foreign volunteers in armed conflict. In this paper, I present a reading of two possible resolutions in international law to the question posed by this ‘other’ foreign fighting and explore the tensions between them. The first is based on State responsibility, sovereign equality, and diligent prevention of harm; the second on a more contextual reading of human rights considerations and global justice. The tensions surrounding ‘other’ foreign fighters provide a practical example of the oscillation between a reliance on the consent of States and a notion of the collective good in international legal argument. Acknowledging the practical reliance of States on these interlacing perspectives in different times and contexts, I suggest the importance of stepping back and slowing down to look beyond today’s predominant but narrower and rushed, focus on counter-terrorism approaches to take account of the key themes that have shaped the legal discourse and practice regarding a broader historical range of foreign volunteering in armed conflict.


2016 ◽  
Vol 6 (2) ◽  
pp. 1-29
Author(s):  
Claire Wiewauters ◽  
Kathleen Emmery

In dit artikel nemen we als focus de kwetsbare positie van het kind in de context rondom PAS (Parental Alienation Syndrome). We vertrekken vanuit een postmoderne visie op de werkelijkheid waarbij de betekenisgeving binnen een relationeel kader een belangrijke plaats inneemt. Ook de ontwikkelingsleeftijd van kinderen vergt onze aandacht. We toetsen ons conceptueel kader aan een analyse van 60 chatgesprekken van kinderen en jongeren met de hulplijn Awel over de scheiding van hun ouders en het leven in een samengesteld gezin. We formuleren een aantal concrete voorstellen die ervoor moeten zorgen dat de ontwikkeling en het welzijn van kinderen en jongeren zoveel mogelijk gewaarborgd blijft wanneer contactbreuk bij en na scheiding optreedt. Hiermee bieden we een antwoord op de draaglast en het isolement van kinderen. We houden een pleidooi om het actorschap van kinderen te verhogen. We pleiten voor meer samenwerking tussen de betrokkenen bij welzijn en justitie. Abstract :  This article focuses on the vulnerable position of the child in the context of PAS (Parental Alienation Syndrome).  Our starting point is a postmodern vision on reality in which meaning making plays an important role in relations.  We also pay attention to the developmental age of children. We test our conceptual framework with an analysis of 60 chat conversations of children and youngsters with the online service of the Flemish Child Helpline (‘Awel’) about the divorce of their parents and life in a newly composed family. We formulate several specific suggestions to make sure that the development and well‐being of children and youngsters is guaranteed as much as possible when contact is broken during and after the divorce. With this we offer a response to the burden and isolation of children. We make a plea to strengthen the agency of children and for more cooperation between the welfare work and legal actors that are involved.


Author(s):  
Laura Valentini

Theories of international political morality are often criticized for being too ideal. In this chapter, I unpack and examine this “excessive idealism critique.” I distinguish between two versions of it: one targets the use of idealizations in international political theorizing, the other focuses on insensitivity to feasibility constraints. I argue that, in both cases, the excessive idealism critique is only partially successful. While the use of idealizations and lack of attention to feasibility constraints may be contingently problematic, often they are not. I reach this conclusion by discussing the excessive idealism critique in relation to theories of global justice, of global democracy, and of the just war.


2016 ◽  
Vol 47 (2) ◽  
pp. 283 ◽  
Author(s):  
Nicole A Moreham

This article examines the desirable scope of the New Zealand tort of intrusion into seclusion. It begins by developing a six-part taxonomy of common law privacy interests and then, using that taxonomy as its starting point, asks which privacy interests the New Zealand intrusion tort should cover. It argues that although the intrusion tort is a very welcome addition to New Zealand common law, it is important that its parameters are clearly delineated. The best way to achieve that, it is suggested, is by recognising that unwarranted listening, watching or recording of private activities is the gravamen of the new tort. 


Author(s):  
Isabel Pinho ◽  
Cláudia Pinho ◽  
António Pedro Costa

This exploratory systematic literature review is a starting point for a deep literature review on “Knowledge Governance” (KGOV) topic. The aim is to have a quick picture about KGOV; specifically trying to identify the seminal, core and relevant documents. We also seek to know the contexts of these studies, as well as on what ontological levels and activities they refer to. The principal results are: a) the identification of the structure of the topic, by retrieving the main seminal articles and the most cited (core documents) and b) the building of a structured analysis framework. This framework will be used to perform a deep literature review that aim to develop an integrated and holist conceptual model on Knowledge Governance. Major conclusions are related to clues for future research on this topic.


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