 Brock argues that reforming the international tax regime is a matter of global gender justice. In her view, global gender justice arises only when all people are able to meet their basic needs, have equal protection for basic liberties, and enjoy fair terms of cooperation in collective endeavors. Because properly funded social and political institutions are a precondition of gender justice, a fair system of international taxation and just accounting practices is needed to achieve it. Although the claim that international taxation is a requirement of global gender justice might initially seem odd, Brock argues that a fair international tax regime is necessary to prevent the harms that women in the global South suffer when public services are underfunded. In her view, all corporations should pay their fair share of taxes so countries can fund education, infrastructure development, and programs that promote gender equity. Tax havens which allow corporations to evade paying their taxes—so much so that for every dollar of aid that flows into a country, six to seven dollars of corporate taxes are evaded—must be eliminated. Without such reforms, we must conclude that the basic institutional structure of the global economy remains unjust and detrimental to women (Brock 2014).