????Tax and Globalisation: Toward a New Social Contract (Timestamps/Subtitles)????

ABSTRACT: Taxation and representation are famously linked in the coercive co-authored project of political governance described through the social contract metaphor. Globalisation transforms this canonical account of the state. Many people can relocate and operate beyond state borders, consuming goods and services publicly offered by other jurisdictions. Expanding people’s opportunities to satisfy their preferences and pursue their goals supports their liberty. Yet, it also limits the ability of states to collect taxes so as to provide necessary public goods and secure justice, jeopardising the bond between taxation and equal membership in a political community. The challenge for taxation under #globalisation is to revitalise the very basis of the #socialcontract. Ideally, the new social contract should support the states’ just institutions and the collective self-determination of their members without rolling back the opportunities people have acquired through globalisation.

Tsilly Dagan, Tax and Globalisation: Toward a New Social Contract, Oxford Journal of Legal Studies, Volume 44, Issue 3, Autumn 2024, Pages 487–508, https://doi.org/10.1093/ojls/gqae010

TIMESTAMPS:
00:00 - Tax & Globalisation
00:38 - Abstract
01:33 - 1. Introduction
09:47 - 2. Tax and Citizenship: A Social Contract
18:09 - 3. Two Features of Globalisation - A. Mobility
21:53 - B. Fragmentation
22:48 - (i) Public goods à la carte
26:48 - (ii) Non-subscription options
30:53 - 4. Can Social Contracts Survive Globalisation
31:20 - A. Liberty and Self-determination
34:30 - B. Efficient Public Provision of Goods and Services
38:00 - C. Distributive Justice
41:57 - D. Horizontal Equity
45:37 - E. Civic Membership in a Political Community
49:20 - 5. The Way Forward

© The Author(s) 2024. Published by Oxford University Press.
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/), which permits unrestricted reuse, distribution, and reproduction in any medium, provided the original work is properly cited.

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