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Justice Demands Valiant International Taxation Reform

Author

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  • Juan Manuel Jauregui

    (Franciscan University of Steubenville)

Abstract

In The Economy of Francesco, Pope Francis calls for just economic relations. On many previous occasions, the Holy See has also spoken against tax evasion. This article supports this call and provides background information on the high level of tax evasion that benefits from profit shifting, tax havens and other weaknesses in the current international taxation architecture. Based on the work and proposals of the Holy See, as well as international financial organizations such as the Organization for Economic Cooperation and Development (OECD) and the International Monetary Fund (IMF), the article reviews some of the problems and current solutions being analysed by international policymakers and the governments of leading nations. It also advocates for valiant leadership that levies taxes at the national level on flows related to phantom FDI and on digital transactions, as these effectively reduce evasion and catalyse international cooperation.

Suggested Citation

  • Juan Manuel Jauregui, 2021. "Justice Demands Valiant International Taxation Reform," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, vol. 129(4), pages 501-506.
    • Handle: RePEc:vep:journl:y:2021:v:129:i:4:p:501-506
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    More about this item

    Keywords

    Catholic Social Doctrine; Base Erosion; Profit Shifting; Phantom FDI; Digital Services Taxes;
    All these keywords.

    JEL classification:

    • D60 - Microeconomics - - Welfare Economics - - - General
    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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