Even though one goal of the OECD is the increase of general well-being, the international tax regime does not de facto currently follow any distributive goals in order, for instance, to abolish poverty worldwide. My personal view is that there is a cross-border humanitarian duty at an international level. However, there is no Rawlsian difference principle at an international level, which would require significant cross-border distributive payments from rich to poor states.
This means that international tax policy should consider existing humanitarian duties, but the international tax regime should not lead to a cross-border distribution beyond humanitarian duties as implemented in domestic societies. The BEPS project has, moreover, revealed the lack of principle-based studies that are considered by international policymakers.
It is crucial to reason every single argument and policy principle used. Scholars, policymakers and other parties should review their position at a higher level of abstraction, or they risk being trapped in long-applied but misguided principles. Further, the striking difference in the treatment of norms by Wendt and Kratochwil will illustrate that norms are not the central concern of any constructivist approach.
This is problematic as it buys into the depiction by neo-realists of states as unitary actors, the anthropomorphism employed in this passage implies that the state is an entirely hegemonic actor in international affairs and is not shaped by domestic concerns. As Wendt puts it:. His works still ascribes to the structural approach of Waltz et al , with the caveat that structure can only be understood in terms of social identity. In short, Wendt seeks, in a series of articles and books to bring agency back into a structural analysis of international relations.
This involves accounting for the role of identities, norms and values as forces which explain state behaviour within the logic of power outlined by neo-realists. That states behaviour shapes their identity and the behaviours but not necessarily identity of other states. A norm is an accepted standard of behaviour among a group of actors.
Wendt does not reference to how norms are constructed, or attempt to determine why they occur. In this sense, I would contend that Wendt is not concerned with norms per se — just as neo-realists are not concerned with anarchy per se.
Both take these features as a given, and build their theories around these features. Here, Hopf also illuminates the weakness of constructivist theory in dealing with what precisely norms are, and where they come from.
This, definition, however is not a broad as it appears to be — much of the work on normative theory in international relations has been taking place in light of the third debate. Normative theory is thus, in the discussion of how things come to be, or how things ought to be, founded in analyses of change.
Normative theory was relegated by the prominence of theories based on positivist accounts of the discipline from the end of the Second World War until the late s. Positivism holds that facts preclude values, and that explaining the facts is a more important pursuit than the exploration of normative concerns — this argues Brown was an attempt by a number of practitioners of the discipline to maintain that International Relations was a unique discipline with unique subjects of analysis [11].
Since its re-emergence in International Relations, normative theory has mostly been concerned with issues regarding aggression in the international system — what are just wars? Is humanitarian intervention justified? Dyer, Hugh Croil The role of normative theory in the study of international relations: A critical assessment.
The thesis argues for the centrality of normative theory in the study of international relations because of its unique capacity to address values comprehensively, in contrast to the dominant traditions of political realism which marginalises their theoretical significance. The first theme concerns the epistemological framework provided by a normative account of such values as the security and stability of knowledge and the orderly apprehension of the world.
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