The Global Luxuries Tax

dc.contributor.authorMawe, Timothy
dc.contributor.authorBufacchi, Vittorio
dc.contributor.editorGaisbauer, Helmut P.
dc.contributor.editorSchweiger, Gottfried
dc.contributor.editorSedmak, Clemens
dc.date.accessioned2019-06-06T09:19:31Z
dc.date.available2019-06-06T09:19:31Z
dc.date.issued2015-02
dc.date.updated2015-01-19T10:33:47Z
dc.description.abstractThis chapter proposes a policy to tackle the problem of global poverty, the Global Luxuries Tax (GLT). The GLT is a levy collected whenever a person, anywhere in the world, purchases a certain luxury good or service. The money collected will go towards a Global Poverty Fund to be used to alleviate the worst cases of global poverty. The tax is a miniscule percentage of the price of the good or service being purchased, so that the GLT raises money for the Global Poverty Fund by virtue of the high number of transactions taking place. The first part of the chapter will highlight two main pitfalls faced by any potential solution to the problem of global poverty, the Unintended Consequences Objection and the Implementation Objection. The second and third parts will introduce the idea of a Global Luxuries Tax, first in theory and then in practice. Examples of luxuries to be taxed by the GLT include air travel, financial transactions, texting on mobile phones, and procreation. In the final part some objections to the GLT will be considered, and appeased.en
dc.description.statusPeer revieweden
dc.description.versionAccepted Versionen
dc.format.mimetypeapplication/pdfen
dc.identifier.citationMawe, T. and Bufacchi, V. (2015) ‘The Global Luxuries Tax’, in Gaisbauer, H., Schweiger, G. and Sedmak C. (eds.) Philosophical Explorations of Justice and Taxation. Ius Gentium: Comparative Perspectives on Law and Justice, Vol. 40. Cham: Springer International Publishing, pp. 203-217. doi: 10.1007/978-3-319-13458-1_13en
dc.identifier.doi10.1007/978-3-319-13458-1_13en
dc.identifier.endpage217en
dc.identifier.isbn978-1-84800-112-1
dc.identifier.isbn978-1-84800-113-8
dc.identifier.startpage203en
dc.identifier.urihttps://hdl.handle.net/10468/8024
dc.language.isoenen
dc.publisherSpringer International Publishing Switzerlanden
dc.relation.ispartofPhilosophical Explorations of Justice and Taxation: National and Global
dc.relation.ispartofIus Gentium: Comparative Perspectives on Law and Justice
dc.rights© 2015, Springer International Publishing Switzerland. All rights reserved.en
dc.subjectGlobal justiceen
dc.subjectTaxen
dc.subjectLuxuriesen
dc.subjectMobile phoneen
dc.subjectUnintended consequenceen
dc.subjectGlobal funden
dc.subjectFinancial transactionen
dc.subjectInflationary pressureen
dc.titleThe Global Luxuries Taxen
dc.typeBook chapteren
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