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SUMMARY:“The Village Of Billionaires: An Examination Of The Paradox Of R
 elative Poverty” - Henry Ordower\, Saint Louis University
DTSTART:20200611T160000Z
DTEND:20200611T170000Z
UID:TALK148804@talks.cam.ac.uk
CONTACT:May Hen
DESCRIPTION:The Cambridge Tax Discussion Group is a PhD student run meetin
 g group with weekly discussion of tax-related topics. Our next online meet
 ing will be on Thursday 11 June at 17:00 (British Summer Time).\n \nDr Ale
 xis Brassey\, from the University of Cambridge\, and Professor Henry Ordow
 er\, from Saint Louis University\, will be discussing tax fairness in an i
 nternational context\, under the title “The Village Of Billionaires: An 
 Examination Of The Paradox Of Relative Poverty”.  Further details are se
 t out at the end of this email.\n \nThe log-in for the meeting is:\nhttps:
 //teams.microsoft.com/l/meetup-join/19%3ameeting_MzExODEwNjctNGNlNy00NDRiL
 WI3NTYtYTFlNGYxNGJhOTI5%40thread.v2/0?context=%7b%22Tid%22%3a%2249a50445-b
 dfa-4b79-ade3-547b4f3986e9%22%2c%22Oid%22%3a%22cce22f0f-bf2a-4e51-beb7-cf1
 29dbab444%22%7d\n \nWe look forward to seeing you on Thursday.\n \nMay Hen
 -Smith and Guy Mulley\nCo-convenors\, Cambridge Tax Discussion Group\nhttp
 s://cambridge.tax\n \n \nABSTRACT\nTax justice and principles underpinning
  the international tax regime are in vogue. The idea that companies and in
 dividuals need to pay their "fair share"\, not just in the domestic sense 
 but also the international sense\, is now a mainstream position. This pape
 r explores the problems relating to what might constitute a "fair share" b
 y setting out what is meant when this expression is used. A reasonable ass
 umption is to consider taxation as the means by which the state funds publ
 ic services and in some jurisdictions\, contributes to greater equality wi
 thin society. Those goals\, however\, give rise to competing claims. This 
 is especially the case when considering international tax challenges\, for
  example those faced by the OECD's 2019 work plan.\nThis paper\, in examin
 ing competing claims for tax revenues\, considers the specic categories of
  relative as opposed to absolute poverty. If one accepts that taxation is 
 to fund public services\, the question arises\, at least in international 
 tax\, which jurisdiction's public services? If the motivation for raising 
 tax is to tackle inequality\, what has the greater claim\, international i
 nequality or national inequality? It is in answering these questions that 
 we need to address the issue of which is more pressing\, relative as oppos
 ed to absolute poverty?\nThe contention in this paper is that there is a f
 ar stronger moral claim for tax to be redistributed on an international ba
 sis rather than on a nation basis. Further\, this paper contends that purp
 orted moral claims which seek to address inequality within national border
 s are merely political demands made to further the economic interests of p
 articular groups who themselves are amongst the most economically privileg
 ed\, when viewed on an international spectrum. The article is designed for
  those progressive or communitarians who strongly advocate for redistribut
 ion within national boundaries. It is not designed to appeal to those of a
  libertarian perspective.\n\nBIOGRAPHIES\nDr Alexis Brassey is a Solicitor
  and a Visiting Fellow of the Centre for Tax Law at the University of Camb
 ridge. He holds an MA in Philosophy\, an LLM in Corporate Law and a PhD in
  Psychology\, as well as a PhD in Law. His research in Tax Law encompasses
  tax avoidance\, constitutional law\, tax fairness and jurisprudence. He h
 as also worked in investment banking.\n\nHenry Ordower is Professor of Law
  at the Center for International and Comparative Law at Saint Louis Univer
 sity. His recent research has focussed on issues of tax distribution and t
 he growing disparity of wealth between individuals. In addition to his aca
 demic research and teaching\, he runs a tax consulting practice and he pro
 vides expert testimony in complex tax litigation matters. An avid travelle
 r and linguist\, Professor Ordower has visited more than 100 countries.
LOCATION:Online
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