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Fiscal Self-Determination: A Conceptual Analysis

Presenter
Laurens Van Apeldoorn
Leiden University College, Leiden University
Authors
Laurens Van Apeldoorn
Leiden University College, Leiden University

Abstract
The aim of this paper is to develop a conceptual analysis of fiscal self-determination that might be fruitfully employed in the context of the normative examination of international tax competition. I propose an analysis of self-determination that takes as grounding normative concern freedom as non-domination. I show that this allows us to conceptualise tax competition as inherently harmful (regardless of the distributive consequences) because it amounts to a form of domination.
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