Relève étoile Paul-Gérin-Lajoie  
September 2019

Ivan Ozawa Ozai

PhD student at the Faculty of Law
McGill University

Award-winning publicationTax Competition and the Ethics of Burden Sharing

Published in: Fordham International Law Journal



Tax scholars have long suggested that tax competition between states should be mitigated because it reduces the collective revenues of countries, impairs their ability to redistribute wealth and produces more regressive tax systems. However, there has not been a thorough debate on the costs that would arise from institutional reform or the impacts of these costs on countries at different levels of development. Ivan Ozai has put forward that the solution must first include an examination of how to equitably distribute the costs of reform for the least developed nations. He sets out four normative principles to help elucidate how the burdens of reform should be shared to reduce inequalities between countries.