id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-7412	Ozai, Ivan	INTER-NATION EQUITY REVISITED	2020	31	.pdf	application/pdf	19368	739	38	Considering the nearly universal acceptance of inter-nation equity in the realm of international tax policy, the lack of a robust effort in the literature to provide a comprehensive examination of its conceptual content and normative underpinnings is somewhat surprising.23 The following section will discuss a few conceptions of inter- nation equity put forth in the literature and then propose a more comprehensive understanding based on Peggy Musgrave’s own development of the concept. Such a limited view of inter-nation equity hinders its potential as a normative guide for international tax policy and many times contradicts the main normative goal behind its original formulation.	cache/taxlaw-7412.pdf	txt/taxlaw-7412.txt