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National membership in itself aggravates global inequality, and plural membership does all the more so. A key mechanism by which that occurs are double taxation agreements that (given certain contingent facts about the world) have the effect of favoring the global rich at the expense of the global poor. One egalitarian solution is a levy on multiple citizenship; another is redesigning double taxation agreements along prioritarian lines. Revising the OECD Model Tax Convention could be a feasible strategy for implementing such reforms.

Double Taxation, Multiple Citizenship, and Global Inequality