id	author	title	date	pages	extension	mime	words	sentences	flesch	summary	cache	txt
work_3j4cdibcizaohgcjilkjhfruxu	PETER DIETSCH	Tax Competition and Global Background Justice*	2012	43	.pdf	application/pdf	13320	735	53	We put forward two principles of international taxation designed to both protect and circumscribe the fiscal self-determination of states. Keywords: Tax Competition, Global Justice, Background Justice, Self-determination, Institutional Design, Multi-level Governance. While the importance of taxation as a means to implement domestic public policy and conceptions of justice is widely acknowledged – and indeed often taken for granted – issues of international tax justice are mostly neglected. 2. Two Principles of International Background Tax Justice: Membership and Intentionality According to the so-called "international tax principles"32 individuals are assessed on a residence basis, because residence determines where they benefit from public services and where they should therefore be counted as a In the following we propose the establishment of an International Tax Organization (ITO) and discuss the basic institutional design features required for the two tasks.46 We have already stated that it is necessary for governments to come to a multilateral agreement on what it means to be member of a 	./cache/work_3j4cdibcizaohgcjilkjhfruxu.pdf	./txt/work_3j4cdibcizaohgcjilkjhfruxu.txt