This seminar, featuring Professor Juri Viehoff of the University of Utrecht, is part of a series in Global Ethics chaired by Professor Richard Bellamy at the Centre of Fundamental Rights at the Hertie School.
One significant cause of human rights underfulfilment in poor countries is the fact that large resource-extracting corporations often pay little or no tax where resources are extracted. This is not the result of illegal practices (‘tax evasion'), but of the ingenious use of frictions and loopholes that exist in the international tax regime (‘tax avoidance’).
In this seminar, Dr Juri Viehoff will address the normative implications of this phenomenon, which he coins taxploitation, as a serious practical problem that requires appropriate institutional remedies. The presentation will pay attention to foundational questions in political philosophy about the proper understanding of the rule of law, the connection between wrongness and criminalisation, and the interpretation of legal rules, all of which arise when attempting to describe the nature of the problem of taxploitation. Dr Viehoff's central claim is that understanding these foundational issues is intimately connected to developing optimal institutional remedies.
Contact person:
- Richard Bellamy, Senior Fellow
