Distributive tax justice in the global economy

Abstract

The economic, political and social frameworks that support society, differ in the distribution of benefits and liabilities and thus/ therefore in its effect on people’s lives. The principles of distributive justice should stand as the moral compass when the social contract between government and its citizens is at play. Equality, proportionality, and fairness are some examples of distributive justice that this moral compass should center around. This special edition aims to connect diverse disciplines including government, law, economics, accounting, business, psychology, and sociology, to explore how tax and tax policy may serve as a tool to promote distributive justice.