Andreas Cassee's research while affiliated with Freie Universität Berlin and other places
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Publications (15)
International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective...
Unter dem Eindruck des demographischen Wandels der westlichen Industrienationen erscheint das höhere Lebensalter in den ethischen und politischen Diskussionen der Gegenwart vielfach vorrangig als ein gesellschaftliches Problem, das die gerechte Verteilung von Gütern und Lasten zwischen den Generationen betrifft. Damit wird die gerechtigkeitsethisch...
232 Millionen Menschen oder rund drei Prozent der Weltbevölkerung lebten 2013 in einem anderen Land als dem, in dem sie geboren wurden (United Nations 2014). Gäbe es keine Einwanderungsbeschränkungen, so wären es vermutlich noch viele mehr.
Die Behauptung, dass die Menschenrechte ›universell‹ gelten, stellt für fast alle Befürworter der Menschenrechte eine Art unhintergehbares Axiom dar. Aber nicht zuletzt aus diesem Grund ist sie aufseiten vieler Kritiker auch heftig umstritten. Zunächst zielt die Behauptung auf eine allgemeine Formeigenschaft sämtlicher Menschenrechte. Sie besagt: T...
Citations
... However, the different levels of development of the digital economy make different countries have different ideas on their digital service tax bases, starting points, and tax rates. Nevertheless, as far as the digital economy itself is concerned, its unique cross-territory characteristics objectively require a relatively unified global tax governance system, which requires a consensus among different countries, otherwise, it is likely to give rise to tax pits, tax havens, and other phenomena that intensify bottom-up competition in international taxation and undermine the fairness of the international business environment (Cassee, 2019). This has given rise to the coexistence of two tax governance strategies for the digital economy in the international community. ...
... The child's interest in coming into existence is much weaker, and hence much less 5 E.g. because the inequality between citizens and non-citizen residents is unjust (Walzer 1983, 58-60;Miller 2008a). 6 Other possible arguments for differential treatment could be grounded in the freedom of association view, see Brezger and Cassee (2016) and Bou-Habib (2019). 7 Or at least not bad in a way that makes it wrong not to create them. ...
... 13 AEMR 1948) in normativer Hinsicht nicht mindestens um ein Recht auf zwischenstaatliche Bewegungsfreiheit, also Migration zu erweitern wären (vgl. Brezger/Cassee 2012: 430;Cassee 2012Cassee , 2016. ...
