David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Social Philosophy and Policy 23 (2):255-286 (2006)
This article analogizes the state, in its role as tax collector, to that of an investor, or to be more precise, that of a residual claimant on the earnings of all of the people and firms subject to the taxing power of the state. The relationship between modern democracy and its citizens would be strengthened if this analogy were more widely acknowledged because it recognizes citizen-taxpayers as contracting partners with the state. Unlike other libertarian conceptions of the state's taxing authority, the framework developed here does not jeopardize the state's ability to collect the revenues it needs to provide for the protections of its citizens. The state-as-investor framework developed in this Article leads to a number of tax policy improvements. The framework suggests limits on the government's ability to change people's tax status after they have already embarked on careers and made the sunken, non-diversifiable investments in human capital that such career training requires. The framework advanced here also suggests that people should be able to make a once-in-a lifetime payment in lieu of taxes to the state in order to discharge their tax liability. This approach articulated here also seems superior to the utopian suggestion offered by Ayn Rand that taxation be voluntary, as well as to the unrealistic suggestion made by Nozick that income taxes are violative of man's natural rights.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Daniel Béland (2005). Insecurity, Citizenship, and Globalization: The Multiple Faces of State Protection. Sociological Theory 23 (1):25-41.
Edward J. McCaffery (2006). The Uneasy Case for Capital Taxation. Social Philosophy and Policy 23 (2):166-184.
Arvind Ashta, The EU Savings Directive (ESD): Taxation of Savings Income in the Form of Interest Payments (2003/48/EC, June 2003).
Jeffrey Schoenblum (2006). Taxation, the State, and the Community. Social Philosophy and Policy 23 (2):210-234.
Donald R. Nichols & William F. Wempe (2010). Regressive Tax Rates and the Unethical Taxation of Salaried Income. Journal of Business Ethics 91 (4):553 - 566.
Lily L. Batchelder, What Should Society Expect From Heirs? A Proposal for a Comprehensive Inheritance Tax.
Added to index2009-01-28
Total downloads11 ( #141,991 of 1,099,865 )
Recent downloads (6 months)2 ( #189,854 of 1,099,865 )
How can I increase my downloads?