What question did this study set out to answer?

To critically examine the concept of national income as freely disposable and its implications for global justice.

April 16, 2026Bulletin for international taxation1 citations

International Tax Justice: The Independence Fallacy and the Myth of Freely Disposable National Income

MRMathias RisseHarvard University MMMarco Meyer

Key Points

To critically examine the concept of national income as freely disposable and its implications for global justice.
Analysis of the relationship between national income and global economic interdependence.
Evaluation of property systems across borders and their impact on tax obligations.
Discussion of fiscal sovereignty in the context of international relations.
Demonstrates the constraints on fiscal sovereignty imposed by global obligations.
Highlights the need for international tax coordination due to interconnected economies.
Identifies implications for policy-making in addressing cross-border income dynamics.

Abstract

Countries often treat national income as freely disposable, an assumption that the authors label the “Independence Fallacy.” In an interconnected economy, income depends on cross-border recognition of property systems, which generates obligations of global distributive justice. These obligations constrain fiscal sovereignty and support international tax coordination.

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