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DESCRIPTION:Join us for the final Spiegel Sohmer Tax Policy Colloquium talk
  of the year. This time\, Stikeman Chair in Tax Law welcomes Professor Pet
 er Dietsch\, Department of Philosophy\, Université de Montréal.\nWhile eac
 h presentation takes place in a classroom setting\, students\, faculty and
  the general public are welcome to attend.\nAbstract\nWhen individuals sta
 sh away their wealth in offshore bank accounts and multinational corporati
 ons shift their profits or their actual production to low-tax jurisdiction
 s\, this undermines the fiscal autonomy of political communities and contr
 ibutes to rising inequalities in income and wealth. These practices are fu
 elled by tax competition\, with countries strategically designing fiscal p
 olicy to attract capital from abroad\nBuilding on a careful analysis of th
 e ethical challenges raised by a world of tax competition\, the book puts 
 forward a normative and institutional framework to regulate the practice. 
 In short\, individuals and corporations should pay tax in the jurisdiction
 s of which they are members\, where this membership can come in degrees. M
 oreover\, the strategic tax setting of states should be limited in importa
 nt ways. An International Tax Organisation (ITO) should be created to enfo
 rce the principles of tax justice.\n	\n	The author defends this call for ref
 orm against two important objections. First\, Dietsch refutes the suggesti
 on that regulating tax competition will harm economic efficiency. Second\,
  he argues that regulation of this sort\, rather than representing a const
 raint on national sovereignty\, in fact turns out to be a requirement of s
 overeignty in a global economy. The book closes with a series of reflectio
 ns on the obligations that the beneficiaries of tax competition have towar
 ds the losers both prior to any institutional reform and in its aftermath.
 \nPeter Dietsch is Professor in the Department of Philosophy at the Univer
 sité de Montréal\, where  he works on questions of distributive justice wi
 th particular emphasis on the application of philosophical theories throug
 h social instruments including the tax system. His work is widely publishe
 d\, including a recent article titled “Tax Competition and Global Backgrou
 nd Justice” in The Journal of Political Philosophy. He is also working on 
 a book on tax competition entitled “Catching Capital”.\n \n
DTSTART:20141117T193000Z
DTEND:20141117T223000Z
LOCATION:IHSP seminar room\, Charles Meredith House\, CA\, QC\, Montreal\, 
 H3A 1A3\, 1130 avenue des Pins Ouest
SUMMARY:Peter Dietsch: Catching Capital
URL:/law/channels/event/peter-dietsch-catching-capital
 -239375
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