Global Taxation: Concept and Assessment

Abadi, Said Reza; Shirazi, Mohammad Mehdi

doi:10.48308/eclr.2025.238809.1147

Global Taxation: Concept and Assessment

Document Type : Original Article

Authors

Said Reza Abadi ¹

Mohammad Mehdi Shirazi ²

¹ Associate Professor, Department of Public and Economic Law, Faculty of Law, Shahid Beheshti University, Tehran, Iran

² PhD Student in Public Law, Department of Public and Economic Law, Faculty of Law, Shahid Beheshti University, Tehran, Iran

https://doi.org/10.48308/eclr.2025.238809.1147

Abstract

Thomas Piketty's proposal of a global tax has sparked various debates and theories. Assuming an inequality between the rate of return on capital and the rate of economic growth, Piketty believes that the share of capital in national income is increasing and that a solution must be provided for this issue, and as a result, he presents the idea of a global tax. In this article, by using a descriptive-analytical method, we seek to express the concept of global taxation from the perspective of Thomas Piketty, criticize his theory, and examine how to implement it. The result is that, in order to be implemented, global tax needs to address issues such as the lack of a global agreement, the lack of necessary international enforcement guarantees, the existence of tax havens, the impossibility of distributing the tax collected in the world fairly, the inclusion or exclusion of a global tax on the financial transactions of governments, and the insufficiency of a global tax to achieve equality in the absence of other equalizing conditions.
Keywords:

Keywords

Global taxation

Thomas Piketty

equality

capital

development

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