Peter Dietsch is Professor and Director of the Economics and Ethics theme at Centre de Recherche en Éthique at the University of Montréal. His main research interests converge on questions of distribution in economic and social ethics and are organized around two themes. The first lies at the heart of the literature on theories of justice. Here Peter works on the question of how the co-operative surplus is distributed among different contributors to the production process. The second research theme has to do with questions of a more applied nature. Peter is concerned with theories of distributive justice and the role of tax systems. He normatively evaluates the phenomenon of tax competition, i.e. competition among jurisdictions to attract outside capital.