-
17Dimensions of Global Justice in Taxing MultinationalsMoral Philosophy and Politics. forthcoming.Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justi…Read more
-
57Central banking and inequalities: Taking off the blindersPolitics, Philosophy and Economics 15 (4): 319-357. 2016.What is the relation between monetary policy and inequalities in income and wealth? This question has received insufficient attention, especially in light of the unconventional policies introduced since the 2008 financial crisis. The article analyzes three ways in which the concern central banks show for inequalities in their official statements remains incomplete and underdeveloped. First, central banks tend to care about inequality for instrumental reasons only. When they do assign intrinsic v…Read more
-
26Just Returns from Capitalist ProductionEthical Theory and Moral Practice 26 (5): 785-801. 2023.What explains and justifies factor shares, that is, the returns that workers and capital owners receive on their contribution to economic production? Arguably, neither economic theory nor theories of distributive justice give a satisfactory answer to this question. One important explanation of this shortcoming, this paper argues, lies in the fact that they fail to take the full measure of the phenomenon of increasing returns from specialisation or, as economist often call it, of total factor pro…Read more
-
4Exit versus voice – options for socially responsible investment in collective pension plans – CORRIGENDUMEconomics and Philosophy 36 (2): 265-265. 2020.
-
10Exit versus voice – options for socially responsible investment in collective pension plansEconomics and Philosophy 36 (2): 246-264. 2020.What do we owe participants in collective pension plans in terms of socially responsible investment (SRI)? This paper draws into question current conventional wisdom on SRI, which considers investor engagement a more effective strategy than divestment to change morally problematic corporate behaviour. More fundamentally, in light of reasonable disagreement about the objective of SRI, the paper argues that participants in collective pension plans are owed some kind of control over their investmen…Read more
-
42Money creation, debt, and justicePolitics, Philosophy and Economics 20 (2): 151-179. 2021.Theories of justice rely on a variety of criteria to determine what social arrangements should be considered just. For most theories, the distribution of financial resources matters. However, they take the existence of money as a given and tend to ignore the way in which the creation of money impacts distributive justice. Those with access to collateral are favoured in the creation of credit or debt, which represents the main form of money today. Appealing to the idea that access to credit confe…Read more
-
38Debate: In Defence of Fiscal Autonomy: A Reply to Risse and MeyerJournal of Political Philosophy 27 (4): 499-511. 2019.Journal of Political Philosophy, EarlyView.
-
28On the Very Idea of an Efficient WageErasmus Journal for Philosophy and Economics 11 (2): 85-104. 2018.This paper argues that the standard characterisation of the equity-efficiency trade-off as set out in this symposium by Joe Heath overstates the tension between these two values. The reason lies in the fact that economists tend to take individual labour supply preferences as given, which leads to a superficial analysis of the concepts of reservation wage and of economic rent. The paper suggests that we should instead think of reservation wages as variable and as influenced by social norms. Socia…Read more
-
18Book ReviewsDavid Schmidtz,. Elements of Justice.Cambridge: Cambridge University Press, 2006. Pp. 243. $70.00 ; $24.99 (review)Ethics 117 (1): 147-151. 2006.
-
12Growing the Pie or Slicing it Differently - on the Need to Disentangle Two Aspects of Trade AgreementsGlobal Justice: Theory Practice Rhetoric 10 (1). 2017.Recent trade negotiations such as TTIP include investor protection clauses. Against the background of an analysis of the case for trade, the paper asks whether such clauses can be justified from a normative perspective. More specifically, what is the impact of investor protection on the domestic distribution of the gains from trade between labour and capital, and how should we assess this impact from the perspective of justice? In order to answer this question, the paper develops a series of ide…Read more
-
Financing higher education : the case for a graduate taxLes Ateliers de L’Ethique 1 (1): 88-102. 2006.The debate whether university education should be “free” seems misconstrued. Even in a system without tuition fees, someone will have to foot the bill. This paper argues that from the viewpoint of justice, a strong case can be made in higher education for adopting the beneficiary pays principle, and for institutionalising it in the form of a graduate tax. My evaluation from the perspective of justice will focus on the comparison between a “free” university system funded through the general tax s…Read more
-
17Redistribution, Globalisation, and Multi-level GovernanceMoral Philosophy and Politics 1 (1): 61-81. 2014.Global income inequalities are met with increasing calls for direct supranational redistribution. This article argues that from the perspective of political feasibility, this approach should not be prioritised. We use the example of tax competition to show that supranational regulation that stops short of direct redistribution has better chances of being implemented. Moreover, as the case of tax competition illustrates, such regulation can help to shore up the capacity of nation states to redist…Read more
-
19Ex ante ou ex post : comment l'éducation et la formation professionnelle modifient-elles la juste part ?Philosophiques 41 (1): 161-164. 2014.Peter Dietsch
-
42Asking the Fox to Guard the Henhouse: The Tax Planning Industry and Corporate Social ResponsibilityEthical Perspectives 18 (3): 341-354. 2011.What does it take for a corporation to act in a socially responsible manner? It would seem that respecting the fiscal duties imposed by the state should be high on the list. Compared to standard accounts of corporate social responsibility, this requirement seems relatively weak. The present paper argues that such a minimalist CSR turns out to be quite demanding. More specifically, I argue that for one particular sector, namely the tax planning industry, it would be utopian to expect its members …Read more
-
46The moral consequences of economic growth , by Benjamin M. Friedman. Knopf, 2005, X + 570 pages (review)Economics and Philosophy 25 (1): 106-113. 2009.
-
57Catching Capital: The Ethics of Tax Competition (edited book)Oxford University Press USA. 2015.Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries …Read more
-
60Tax Competition and Global Background JusticeJournal of Political Philosophy 22 (2): 150-177. 2014.
-
31L'interprétation du principe de la propriété de soi au sein du libertarisme de gaucheDialogue 47 (1): 65-. 2008.RÉSUMÉ: La notion de propriété de soi présuppose la définition des droits de propriété sur les ressources externes que le libertarisme de gauche limite habituellement aux ressources naturelles. Or, dans une économie spécialisée, la propriété de soi doitégalement être complétée par une définition des droits de propriété sur le surplus coopératif. S'il est cohérent, pour un libertarien de gauche, de considérer le surplus coopératif comme ressource externe et de le distribuer d'une manière égale, o…Read more
-
16Political Philosophy
-
112The market, competition, and equalityPolitics, Philosophy and Economics 9 (2): 213-244. 2010.How much inequality does market interaction generate? The answer to this question partly depends on the level of competition among economic agents. Yet, in their normative analysis of the market, theories of distributive justice focus on individual characteristics such as talents as determinants of income, and tend to ignore structural features such as competition. Economists, on the other hand, dispose of the conceptual tools to assess the distributive impact of competition, but their analysis …Read more
-
37Can Minimal Autonomy Legitimate Coercive Institutions?Journal of Moral Philosophy 13 (2): 235-244. 2016.
-
216Éthique et Économie : IntroductionLes ateliers de l'éthique/The Ethics Forum 7 (3): 21-22. 2012.
-
8