Liberty, Globalisation, and Tax Justice

Course Requirement Areas: 
Axiology and Practical Philosophy
Course Description: 

The first half of the course is more theoretical, examining the libertarian view of justice according to which the role of the state is to protect natural property rights. We will consider questions such as the following:

  1. Are there pre-legal property rights, i.e. moral facts about ownership which obtain prior to the law?
  2. If there are pre-legal property rights, do they consist exclusively of rights over one’s own body, or can they be extended to material entities outside of the body? And if the latter, what grounds such rights?
  3. Is a libertarian conception of property rights consistent with egalitarianism?

The second half of the course will be more applied, mainly focusing on issues of justice pertaining to globalisation and the power of transnational corporations, but also exploring one of two other issues of tax justice:

  1. Is there a tension between the democratic right of nation states to decide their tax rates and the pressure multinational companies exert on nation states through the mechanism of tax competition?
  2. Is it possible to regulate global capitalism better? And if so, how?
  3. Is inheritance tax pernicious double taxation or essential for ensuring equality of opportunity?
Learning Outcomes: