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.
But can this crisis be resolved and if so, how? In this compelling essay, renowned human rights lawyer and scholar Jacqueline Bhabha explains why forced migration demands compassion, generosity and a more vigorous acknowledgement of our shared dependence on human mobility as a key element of global collaboration. Unless we develop humane 'win-win' strategies for tackling the inequalities and conflicts driving migration and for addressing the fears fuelling xenophobia, she argues, both innocent lives and cardinal human rights principles will be squandered in the service of futile nationalism and oppressive border control.
This paper by Ambassador John Shattuck, Amanda Watson and Matthew McDole examines the resilience of liberal democracy and democratic institutions in the US after one year of the Trump administration.
In its 2016 “Democracy Index” report, the Economist Intelligence Unit downgraded the United States from a “full” to a “flawed democracy”. The report cited “an erosion of trust in political institutions” as the primary reason for the downgrade. In January 2018 Freedom House offered an equally dire assessment: “democratic institutions in the US have suffered erosion, as reflected in partisan manipulation of the electoral process . . . and growing disparities in wealth, economic opportunity and political influence.”
Declining levels of political participation and public confidence in government in the US are not new, but the populist forces that propelled the election of Donald Trump in 2016 signaled a new level of public disillusionment with democratic politics as usual. There has been a sharp increase in public discontent with the system of governance in the US over the last fifteen years. An October 2017 Washington Post/University of Maryland poll found that 71% of Americans believe that political polarization and democratic dysfunction have reached “a dangerous low point”. Three years earlier, in 2014, a Gallup Poll showed that 65% of Americans were “dissatisfied with their system of government and how it works,” a dramatic reversal from 68% satisfaction twelve years earlier in 2002.
The US is a flawed liberal democracy. In theory, liberal democracy is the antithesis of authoritarianism. Its ingredients include free and fair elections, freedom of speech and media freedom, an independent judiciary, minority rights and civil liberties, a diverse civil society, the rule of law and a system of checks and balances against concentrations of power. The institutions and elements of liberal democracy are designed to be a bulwark against tyranny by both the executive and the majority.