The idea of human rights has come a long way. Even hard-nosed international-relations realists should recognize that the idea has become so widely accepted that nowadays it arguably has an impact. Many countries have made human rights goals part of their foreign policy. International civil society is populated by well-funded and outspoken human rights organizations. We have recently witnessed the creation of an entirely new institution, the International Criminal Court, as well as the acceptance, at the UN level, of guiding principles to formulate human rights obligations of businesses. Around the world, more and more local concerns are formulated in the language of human rights, a phenomenon known as the vernacularization, or localization, of human rights. Ordinary people increasingly express concerns in terms of human rights rather than a language that earlier might have come more natural to them. They are not just helping themselves to a legal and political machinery. They also make clear that they are articulating concerns others have in similar ways where they live.

Tax competition (by states) and tax evasion (by individuals or companies) unfold at a dramatic scale. An obvious adverse effect is that some states lose their tax base. Perhaps less obviously, states lose out by setting tax policy differently – often reducing taxes – due to tax competition. Is tax competition among states morally problematic? We approach this question by identifying the globalized myth of ownership. We choose this name parallel to Liam Murphy and Thomas Nagel’s myth of ownership. The globalized myth is the (false) view that one can assess a country’s justifiably disposable national income simply by looking at its gross national income (or gross national income as it would be absent certain forms of tax competition). Much like its domestic counterpart, exposing that myth will have important implications across a range of domains. Here we explore specifically how tax competition in an interconnected world appears in this light, and so by drawing on the grounds-of-justice approach developed in Mathias Risse’s On Global Justice.         

Amidst bleak prognostications about the future, the human rights movement offers a beacon of hope for securing a livable world. The movement’s universality, supranationalism, and expanding emancipatory potential serve as inspiration and guide for the larger project of global transformation. The sweeping vision embodied in the 1948 Universal Declaration of Human Rights has experienced constant renewal and steadfast legitimacy in the tumultuous postwar world. It has been a foundation for the pursuit of supranational governance and an antidote to the notion that the ends justify the means. The human rights movement, despite its imperfections, has a key role to play in the transformational change in human values crucial to building a just, flourishing future.

Four Pillars | Universal: A Global Heritage | Supranational: The Case for Global Governance | Emancipatory: Harmonizing Means and Ends | Expansive: Climbing the Ladder of Rights | Beyond the Human Rights Movement | Endnotes