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7 - Taxing Multiple Citizens and Global Inequality

from Part II - Consequences

Published online by Cambridge University Press:  16 July 2018

Ana Tanasoca
Affiliation:
University of Canberra
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Summary

Chapter 7 is on consequences of multiple state membership for global distributive justice. Is multiple citizenship more likely to serve the cause of global equality than mono-nationality? I argue that multiple citizenship accentuates global inequalities via two factors: the present regime for allocating multiple citizenship, which advantages the global rich; and international norms regulating taxation, which favour (typically more prosperous) states of residence over (typically less prosperous) states of source. As to the first factor, citizenship acts as a gate-keeper of good or bad life opportunities, locking people into advantageous or disadvantageous environments. But multiple citizenship magnifies those objectionable advantages. As to the second factor, global inequality is aggravated by multiple citizenship coupled with an international double taxation regime favouring states of residence. I propose two solutions: a tax on multiple citizenship and a prioritarian clause added to the OECD Model Tax Convention to avoid double taxation but giving priority, for taxation purposes, to the most economically disadvantaged state having a potential tax claim on the same revenue.
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Publisher: Cambridge University Press
Print publication year: 2018

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