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Political Science in Europe

The Political Economy of International Partnership in the Returns to Capital

Kim Brooks
Dalhousie University
Kim Brooks
Dalhousie University

Scholars have debated the appropriate taxation of returns to debt – in the national and international arenas – at great length. Less explored is the normative foundations on which nation-states share the returns to share investment. A cosmopolitan view of the world demands that countries take seriously the project of justly allocating tax revenue associated with returns to share capital. In this paper, I explore common international practices that apply to the taxation of returns on shares in the cross border context, consider the historical evolution of the taxation of cross-border returns, and argue that, as a normative matter, a cosmopolitan view of the world demands a partnership between nation states be forged to appropriately allocate the taxation rights on those returns.
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