International Tax Justice: The Independence Fallacy and the Myth of Freely Disposable National Income
Abstract
Countries often treat national income as freely disposable, an assumption that the authors label the “Independence Fallacy.” In an interconnected economy, income depends on cross-border recognition of property systems, which generates obligations of global distributive justice. These obligations constrain fiscal sovereignty and support international tax coordination.
Fields of Study & Subjects
Corporate Taxation and Avoidance
Taxation and Legal Issues
Local Government Finance and Decentralization
Publication details
- Journal / source
- Bulletin for international taxation
- Publisher
- IBFD
- Volume
- 80
- Issue
- 4/5
- Publication date
- 14 April 2026
- Language
- EN