This article provides a survey of key topics on just inheritance taxation. It does so by first presenting the main arguments in the debate. Here, I distinguish between arguments in the academic literature and the various arguments which have proven important in the public debate. Secondly, I outline four influential proposals when it comes to how inheritance should be taxed. Finally, I examine a recent controversy and point towards a number of themes that have not been sufficiently (...) discussed. (shrink)

Recently, there has been an effort to make libertarianism compatible with a redistributive inheritance tax: When the tax is levied, the taxpayer in question is already dead and as such she cannot be a bearer of rights. The state is therefore allowed to redistribute the (value of) the estate according to some distributive principle. I consider (and finally dismiss) four successive arguments, each concluding that the state is allowed to use the estate for redistributive purposes. I show that neither (...) of them is able to reconcile (right-) libertarianism with a redistributive inheritance tax. Instead of trying to square the circle, proponents of such a tax should meet the theoretical essentials of (right-) libertarianism head-on. (shrink)

In Germany, transfers of assets between generations are subject to inheritance and gift tax.1 However, there are different views on whether or not the present level of taxation is high enough. Our study looks at the potential for applying increases. We show that the constitutional framework does indeed allow for higher taxation in the case of intergenerational property transfers. We identify the essential points in current German inheritance and gift tax law, which make it possible to (...) transfer large assets with no or low inheritance tax burden. For these points as well as the determination of tax rates, we propose reform approaches and present options for the use of possible additional income. (shrink)

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK. The research for this article is part of the FairTax EU project, which is funded by the European Union’s Horizon (...) 2020 research and innovation programme 2014-2018, grant agreement No. FairTax 649439. (shrink)

Historically, it is safe to say that very few laws did as much to stoke inequality as laws touching descents and hereditary transmissions. This paper attempts to see if the classical liberal tradition can endorse inheritance taxation so as to further fair equality of opportunity, as well as to lessen inequality of undeserved wealth. It argues that fair equality of opportunity is a necessary feature of market societies to make sure that they remain competitive. Hence, inheritance (...) class='Hi'>taxation is most likely necessary from a classical liberal point of view as an instrument of social mobility to counter notable problems of social immobility, say hereditary vocational stratification, which a system of private property rights creates. (shrink)

Historically, it is safe to say that very few laws did as much to stoke inequality as laws touching descents and hereditary transmissions. This paper attempts to see if the classical liberal tradition can endorse inheritance taxation so as to further fair equality of opportunity, as well as to lessen inequality of undeserved wealth. It argues that fair equality of opportunity is a necessary feature of market societies to make sure that they remain competitive. Hence, inheritance (...) class='Hi'>taxation is most likely necessary from a classical liberal point of view as an instrument of social mobility to counter notable problems of social immobility, say hereditary vocational stratification, which a system of private property rights creates. (shrink)

Taxation is more than one thing. Taxes can be levied in various ways on various things, with varying effects on a culture and an economy, and raising different challenges of justification.

Inherited wealth will be of increasing importance in years to come. Yet inheritance taxation is unpopular, and part of this unpopularity is due to family concerns. Such taxation is seen by many as morally problematic because it is taken to violate important family values. In this article, we explore five family arguments against inheritance taxation: firstly, whether we have a right to benefit our children; secondly, whether it is a virtue to benefit one's children; thirdly, (...) whether children have a right to their parent's belongings, due to common ownership; fourthly, whether inheritance taxation may impair a vital sense of continuity and belonging; and lastly, an argument from incentives that appeals specifically to the relation between parents and children. We conclude that none of the arguments provide strong objections against a moderate or even a high inheritance tax rate, at least not when special provisions are made for things like family houses or farms. However, since the arguments all introduce concerns that should be assigned some weight, it would be unjust to abolish inheritance entirely. (shrink)

Distributive justice concerns the fair distribution of the benefits and burdens of social cooperation. Opposition to higher rates of taxation, or even existing levels of taxation, are often made on grounds that such taxes are unfair burdens. This fairness argument can be given a number of further, more specific, formulations. Libertarians like Robert Nozick, for example, argue that taxation of income is unfair because it violates individual rights. Libertarians invoke an entitlement argument which presumes that the appropriate (...) baseline of property rights is pretax income. Others take issue with specific policies that are supported by taxation, such as welfare provisions, and argue that welfare reform is necessary as tax burdens are only legitimate when they satisfy some form of reciprocity thesis. In this review article I critically assess these arguments. The recent publication of The Cost of Rights: Why Liberty Depends on Taxes, The Myth of Ownership: Taxes and Justice, and The Civic Minimum: On the Rights and Obligations of Economic Citizenship help shed some light on each of these different arguments that are often invoked in defence of tax cuts. These three books are a welcome addition to debates about distributive justice as they help bridge the gap between normative theory and public policy. In addition to raising doubts about the arguments that taxation is unfair, I examine themes that raise important questions about taxation and justice- private property, welfare reform and inheritance. An examination of these themes should make it clear that the real challenge facing justice-theorists is to take scarcity seriously and thus I emphasis the shortcomings of simply endorsing a ‘cost-blind’ rights-oriented conception of justice. Such a conception of justice currently dominates debates in normative political theory. (shrink)

The term ‘predistribution’ draws attention to the need for policies and institutions that are designed to improve the position of the least advantaged members of society by generating a fairer distribution of opportunities and benefits from the operation of the free market system, with less reliance on redistributive tax-and-transfer mechanisms. Although the idea of progressive predistribution has only recently begun to attract the attention of politicians and commentators in the mainstream media, there is an older and more philosophically grounded predistributive (...) approach that goes back to the idea of the property-owning democracy proposed by Economist James Meade and further developed by liberal political philosopher John Rawls. In this article, I argue that neither the Meadeian/Rawlsian POD model, nor the more recent analysis of the idea of progressive predistribution, provide a clear and convincing account of the distinction between predistributive and redistributive mechanisms. I then argue that a more promising account of this distinction is provided by the idea of the socialization of economic rent through taxation of the rental value of land, and that there are good reasons to think that a shift in the burden of taxation away from production and employment and on to the rental value of land might turn out to be both more genuinely predistributive and more effectively progressive than other possible predistributive mechanisms that have recently been proposed, most notably the aggressive taxation of private inheritances as a means to broaden the distribution of privately owned capital and productive property. (shrink)

This article examines John Stuart Mill’s influential proposal of how to tax wealth transfers. According to Mill, every person should be free to bequeath but not to receive bequest. Mill proposed an upper limit on how much each person could receive from wealth transfers. We discuss three objections against this proposal. The nonseparability objection holds that it is not possible to separate the freedom to give from the freedom to receive. The objection from private property holds that private property includes (...) an unlimited right to dispose of one’s assets and that this right is violated under Mill’s scheme. The objection from incentives holds that Mill’s scheme would have negative effects on people’s willingness to work and save. We argue that these objections can be met and that taxing bequeathed wealth according to Mill’s scheme is more just and more efficient compared to systems that rely less on wealth transfer taxation. (shrink)

This paper examines a rarely-discussed argument for the right to bequeath wealth. This argument, popular among libertarians, asserts that opposition to the practice of inheritance is prone to over-generalize, such that opponents of inheritance cannot avoid condemning other uses of private property, like gift-giving. The argument is motivated by an interesting methodological claim, namely, that the morality of bequest ought to be evaluated from the perspective of the donor, and not evaluated in ways that invoke the effects of (...) bequest on the distribution of wealth. This paper argues that this donor-centric approach ultimately favors restricting the right of bequest. Specifically, I maintain that bequest generally carries a lower opportunity cost than other uses of property. Accordingly, inheritance tax is less coercive than other taxes, and bequest is less obviously as generous an act as gift giving. While the arguments made here will encourage traditional opponents of inheritance (such as egalitarians), I also suggest why they might be welcomed by at least some types of libertarian. (shrink)

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play (...) in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice. (shrink)

"Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have (...) additional access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation - one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science and economics. J2rgen Pedersen is Professor of Practical Philosophy at the Department of Business Administration, Western Norway University of Applied Sciences, Norway"--. (shrink)

Libertarians famously contend that the minimal state is the most just social arrangement because it secures individual freedoms and basic political rights. They also oppose wealth transfer taxation, i.e. taxation of inheritances, bequests, and inter vivos gifts, arguing that it violates people's right to use their wealth freely. However, as I argue, libertarian opposition to wealth transfer taxation causes practical problems for their commitment to a minimal state, as there is strong empirical evidence demonstrating that wealth transfer (...) taxation is required to secure the political rights necessary for a free and stable society. In other words, I contend that without an effective wealth transfer tax, it will be difficult to ensure political rights and basic freedoms, thus leaving the libertarian minimal state in peril of collapse. (shrink)

Inheritance is normally distributed to the heirs, but during the 20th century the state claimed a share of the estate through inheritance taxation. The purpose of this article is to examine how the successively increased importance of inheritance taxation in Scandinavia was justified in political debate between 1890 and 1935. The results shows that the tax was mainly motivated by the state’s increased revenue needs. The tax was not controversial in Denmark or Sweden, but caused (...) strong conflicts in the Norwegian debate. (shrink)

Imagine two friends. Anna inherits nothing and works for every penny she has, while Mary inherits millions. How should a world that respects individual autonomy and private property rights treat Anna’s earnings and Mary’s inheritance? Should it tax them the same, or tax one more heavily than the other? If the latter, which one? The conventional wisdom holds that although some “right” libertarian theories justify taxing income, none justify taxing inheritances. Such taxes are “expropriations” and “an especially cruel injury” (...) that “run[] roughshod over [a] deceased’s interest in the ends his property will serve.” This essay explores the standard libertarian objections to taxing gifts and bequests and argues that libertarians overstate their case when distinguishing the taxation of gratuitous transfers from other types of taxation. At minimum, the benefit theory of taxation embraced by many minimal statists and classical liberals mandates that the receipt of gifts and bequests should be taxed to the recipient. Moreover, the goals of curbing inherited political power and preventing wealthy families from insulating their members from market competition provide two additional explanations for why taxing inheritances to recipients is compatible with classical liberal values. (shrink)

Inheritance is about cold cash and warm emotions. On a macroeconomic level inherited wealth is a source of inequality, but on a personal level it is a gift between relatives that can involve gratitude, but also a sense of obligation and duty continuity, but also conflicts. These perspectives often clash in public discussions about inheritance law and taxation. This article discusses the implicit notions about inheritance and their relationship to positions in the public debate in three (...) Danish filmic works: Per Fly’s Inheritance (2003), first season of the TV-series The Heirs (2014) and Christian Sønderby Jepsen’s The Will (2011). (shrink)

This is a response to Macleod 2012's argument that the history of unjust property acquisitions requires rich libertarians to give away everything in excess of equality. At first, problematic questions are raised. How much property is usually inherited or illegitimate? Why should legitimate inheritance be affected? What of the burden of proof and court cases? A counterfactual problem is addressed. Three important cases are considered: great earned wealth; American slavery; land usurpation. All are argued to be problematic for Macleod (...) 2012's thesis. Various problems are explained concerning using the Nozickian argument to decide the alleged excess that rich libertarians own. The essay's main error is the presupposition that free markets do not help the worst-off. The majority of unjust holdings today are not the result of historical injustices but arise through continuing transfers enabled by taxation and state-regulation. More study of libertarian contributions to the social sciences and philosophy would appear to be desirable "personal behavior" among socialists. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Tyranny of Merit: What’s Become of the Common Good? by Michael J. SandelYoko NagaseMichael J. Sandel. The Tyranny of Merit: What’s Become of the Common Good? New York: Penguin Books, 2021. 272 pp. Hardcover, £9.99. ISBN 978-0-141-99117-7.Is a meritocratic capitalist society a utopia? The answer depends on who you are. A libertarian is likely to embrace the meritocratic credo that talent and effort deserve rewards, regarding their (...) success in a competitive market system as their own doing and even looking down on those who are not successful (25). A liberal may emphasize the need for a redistributive safety net and yet still promote meritocratic capitalism as utopian as we may ever achieve.1 Michael Young, who coined the term meritocracy in 1958, depicted an imaginary meritocratic society as a dystopia (116). In The Tyranny of Merit, Michael J. Sandel spends six out of seven chapters exemplifying the misery of not-being-a-winner in a meritocratic society.The Tyranny of Merit does a brilliant job at providing an “A-ha!” moment to anyone who has been compelled to accept, and to live with, the seemingly fair meritocratic rule of evaluating individuals, despite the frustrating awareness that something is not quite right. The author articulates exactly what’s wrong with meritocratic capitalism.The problem of meritocratic capitalism is, succinctly put, “merit drives out grace” (58). Meritocratic capitalism denigrates those who lack abilities or, worse, it humiliates those who hold jobs that are needed by the society but do not pay a lot (203). Meritocracy provides a justification for inequality that markets deliver by making people believe that their success is their own doing, not something they inherit (120, 125). However, distribution of income and wealth based on the natural distribution of talent and abilities on which the success depends is just as arbitrary as the distribution based on the [End Page 154] historical and social fortune such as class.2 This lack of gratitude and humility among those who are rewarded richly by the markets, Sandel points out, discourages the successful people from caring for the common good or those who are less fortunate than themselves (14, 59).Any mainstream introductory economics textbook would say that prices provide market participants with information about the scarcity of productive inputs and incentive to pursue their self-interests (utility and profits), resulting in markets’ delivering goods and services that best serve consumers’ needs and wants. These textbooks would also clarify that efficiency that markets deliver in allocating productive resources and goods does not imply that the outcomes are necessarily fair or equitable. What is not necessarily made explicitly clear, however, is that market prices do not represent moral values. Rawls, Hayek, and Friedman agreed with Knights in that a market price depends on supply and demand that depend on institutional settings such as property rights, taxation, and support for higher education; therefore, distributing according to the market outcome has “little or no ethical significance.”3 Sandel laments that, in reality, those who are marked by markets as lacking merits (via low pay) live with a sense of demoralizing, humiliating failure (185). The outcome is a lack of contributive justice; those who lack merits struggle to achieve the recognition and honor that they deserve for what they offer through their works (203).What is likely to be completely missing in introductory economics classes at universities is the emphasis on contributive justice. Contributive justice, in my view, is the most important concept introduced by The Tyranny of Merit. The author emphasizes that individuals should be given a chance “to win the social recognition and esteem that go with producing what others need and value” (206). The author challenges us to think again how we should value different types of occupations (191). Aren’t plumbers, social workers, and teachers just as important for society as bankers? Why should there be any prejudice against those who choose not to go to universities? (73). Economics should emphasize that we are not just consumers; we are (proudly?) producers as well. Chapter 3 of The Tyranny of Merit provides many examples of politicians embracing meritocratic policies based on... (shrink)

Jean-Guillaume-César-Alexandre-Hippolyte de Colins (1783-1859), a Belgian baron who lived mainly in Paris, sought to develop a position—rational socialism—intermediate between the extremes of full capitalism (with only private property) and full communism (with only collective property). All persons fully own themselves and the artifactual wealth that they produce, and they are entitled to an equal share of the natural resources and of the assets inherited from previous generations. Gifts and bequests are to be subject to heavy taxation (although at less (...) than 100% of their value, for efficiency reasons). Natural resources are subject to a rent-tax. A warning about the following reading: Colins writes in many places as if he held that an unrestricted right to make gifts and bequests is both necessary for efficient social functioning and required by justice. His ultimate view, however, is that efficient social functioning requires only some kind of weak (partially restricted) right to make gifts and bequest, and that justice does not require any such right. More specifically, he holds that justice requires that gifts and bequests be taxed as much as compatible with efficient social functioning. (shrink)

The author opens with a general discussion of religion & the beginnings of Law. Each subsequent chapter discusses topics such as: Origin of Laws, Inherited Education, Rulers & Leaders, Evolution, Tyranny, Taxation, & many others. A very readable text, which invokes additional thought on a variety of topics.

‘Marx on tax’ as an effective antidote to inequality is an overlooked theme within his own output, but also for our own time. Marx theorising on tax is seen even by pre-eminent Marxists as an empty box, but Marx and Engels in fact had plenty to say about tax. Their coverage embraces progressive taxes, both on capital and income, a strong preference for direct over indirect taxation, inheritance tax, land-value tax, taxes on financial transactions, and state finances around (...) the world. Tax also provides the battleground for a rare sight of Marx as campaigning activist, in 1848, matched in the same period by close ally Wilhelm Wolff. The tax policies of Marx and Engels have been neglected because they are primarily to be found in their journalism and letters. They are no anachronistic curiosity but perfectly applicable to the income and wealth inequalities of our own era. (shrink)

Bentham and J. S. Mill can be regarded as utilitarian tax-reformers distinguished from political economists who were simply averse to taxation. The purpose of this paper is to elucidate the difference between Bentham's and Mill's tax reform programmes. Bentham proposed the law of escheat and a tax on bankers' and stock dealers' profits, subject to the principle of least sacrifice of enjoyment. He also planned to correct the inequality of the land tax by extending it into a general income (...) tax. Mill proposed an income tax on the basis of the principle of equal sacrifice of enjoyment. He also proposed a progressive inheritance tax and a variable land tax, regarding unearned income as a fit subject for a special tax. Consequently, Mill used Bentham's ideas and tools to take a step towards a more egalitarian programme. (shrink)

This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from the State’s (...) taken-for-granted interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice. (shrink)

This article focuses on the justification of taxation, in other words the principled rather than the technical aspect of taxation. We first show how democracy is on the one hand required for legitimate taxation, and how on the other hand democratic communities are dependent on taxation, and argue there is no vicious cirle. We then present a typology of ways of justifying taxation, according to which taxation can base its legitimacy on (1) meeting basic (...) needs, (2) financing public goods, (3) redistribution, or (4) (dis-)incentivising certain types of conduct. We then discuss the applicability of each of these types of justification on the global level, arguing that all of them do apply to the global level. The article further concludes that different normative justifications guide us towards different designs of taxation in practice, so the background justification has to be made clear, especially when designing new taxation systems. (shrink)

Like many governments in this COVID-19 pandemic, the Nigerian government imposed a lockdown on the country. As a consequence of the lockdown, many businesses shutdown and effectively had no source of revenue. Yet, without receiving any bailout or palliatives from the government, these businesses are required to meet their tax obligations to the government. Bearing in mind that this time (COVID-19 era) is different, one wonders what is required of businesses in view of the taxation problem and the social (...) contract between the businesspersons and the government. In view of social contract obligations, in this COVID-19 pandemic should businesses pay tax to a government that seems to have delegitimised itself by its exploitative actions in terms of taxation and delinquent omission in terms of the provision of public goods and social services? The Nigerian government at all tiers (federal, state and local) seldom respect the essence of taxation. Therefore, businesses often pay tax for nothing. For many businesses, as far as taxation is concerned, to pay or not to pay? that is the question. This article is aimed at teasing out this taxation problem that may or may not be a moral dilemma. In view of certain ethical considerations, this article shows why in spite of social contract obligations, there is no consensus or canonical agreement on whether, as law-abiding citizens and juridical persons (legal entities), businesspersons and businesses ought to or ought not to pay tax to the Nigerian government in this COVID-19 pandemic. (shrink)

I examine how reforming our international tax regime could be an important vehicle by which we can begin to realize global justice. For instance, eliminating tax havens, tax evasion, and transfer pricing schemes are all important to ensure accountability and to support democracies. I argue that the proposals concerning taxation reform are likely to be more effective in tackling global poverty than Thomas Pogge's global resources dividend because they target some of the central issues more effectively. I also discuss (...) many particular proposals for global taxes that have already been floated and implementation prospects and successes. (shrink)

Lockeans regard taxation as a—perhaps sometimes permissible—infringement of moral property entitlements. This essay discusses whether, or in what form, this charge is defensible. In doing so, it will explore the truth and the limits of the conventionalist reply of Murphy and Nagel to Lockean challenges to taxation. It argues that there is a moral rationale for property conventions that is independent of the question whether and how one can acquire natural, pre-conventional property rights in the state of nature, (...) that this rationale sets a moral standard for how good property conventions are and whether they are justifiable at all, and that once property conventions are in place, people’s moral property entitlements are at least partly determined by these conventions, sometimes even by unjustifiable ones that ought to be reformed. Because taxation can be a part of property conventions, taxation as such is not an infringement of moral property entitlements. But the essay will also argue that some taxation—excessive taxation—does infringe on moral property entitlements. This is because the moral rationale for property conventions sets some standards for what owners should be entitled to, and so excessive taxation will infringe upon moral entitlements that are partly not convention-based. (shrink)

Taxation is a vestige of feudalism and monarchy. It persists because of the mistaken belief that government is somehow entitled to a portion of our labor or assets. This article challenges that belief from a philosophical perspective and offers a different viewpoint.

Discussion of a metaphysical sense of 'inheritance' and cognate notions relevant to fundamentality.

Organisms inherit various kinds of developmental information and cues from their parents. The study of inheritance systems is aimed at identifying and classifying the various mechanisms and processes of heredity, the types of hereditary information that is passed on by each, the functional interaction between the different systems, and the evolutionary consequences of these properties. We present the discussion of inheritance systems in the context of several debates. First, between proponents of monism about heredity (gene-centric views), holism about (...) heredity (Developmental Systems Theory), and those stressing the role of multiple systems of inheritance. Second, between those analyzing inheritance solely in terms of replication and transmission, and views that stress the multi-generation reproduction of phenotypic traits. A third debate is concerned with different criteria that have been proposed for identifying and delimiting inheritance systems. A fourth controversy revolves around the significance of the “Lamarckian” aspects of some of the inheritance systems that have been identified, such as epigenetic inheritance and behavioral inheritance, that allow the transmission of environmentally induced characters (i.e., “soft inheritance”). (shrink)

Taxation and government policy related to it have only episodic appearance in classical Protestant ethical sources. Of the early sixteenth century reformers, Luther gave most attention to the subject, justifying taxation in general as necessary for the just service of government to the public good and calling the princes to spend tax monies for that good rather than their own luxury. Calvin made much the same claims but called more clearly for official church scrutiny of all government than (...) did Luther. Two centuries later John Wesley criticized English tax policy, appealing to standards of economic efficiency and compassion for the poor with little reference overtly to theology. The churches of colonial and post-revolutionary America developed no systematic, theologically rooted rationale for taxation ethics, either; but official Protestant denominational concern for such ethics has grown measurably in the most recent fifteen years. After a survey of these recent national church statements, and on the basis of them and the slender Protestant heritage on this issue, we end by posing four questions which we see as worthy of much serious thinking by contemporary American Protestant ethicists and church bodies. (shrink)

Niche construction theory (NCT) is distinctive for being explicit in recognizing environmental modification by organisms—niche construction—and its legacy—ecological inheritance—to be evolutionary processes in their own right. Humans are widely regarded as champion niche constructors, largely as a direct result of our capacity for the cultural transmission of knowledge and its expression in human behavior, engineering, and technology. This raises the question of how human ecological inheritance relates to human cultural inheritance. If NCT is to provide a conceptual (...) framework for the human sciences, then it is important that the relationship between these two legacies is clear. We suggest that cultural processes and cultural inheritance can be viewed as the primary means by which humans engage in the universal process of niche construction. (shrink)

Without question, the libertarian vision that envisions the use of state power to control force and fraud as a proper governmental function is one piece of any comprehensive political theory. But the hard-line libertarian goes astray in finding this the sole function of government or in thinking that the maintenance of order is possible without the imposition of taxes. Rather, the case for taxation rests on the familiar view that state coercion is sometimes necessary to overcome coordination problems. The (...) justification for a minimal system of taxation therefore is that it provides more in benefits for the individuals taxed than they lose in revenue. Stressing the benefit shows the mistake in Nozick’s famous observation that taxation is “on a par” with forced labor. And the proper understanding of the logic of taxation shows the defects in the series of steps in demoktesis—or “ownership of the people, by the people, and for the people”—that Nozick offers to show how difficult it is to draw any clear line between taxation and slavery. (shrink)

Utopias of the right and the left offer different justifications for taxation and propose different tax systems. Here, utopian proposals are analysed and evaluated from two perspectives: the "ideal" form of taxation (visible, equitable, and non-avoidable), and the democratic perspective (would people willingly consent to it?). Pre-taxation, favoured by left-wing utopias, raises problems from a democratic standpoint while right-wing utopias assert that taxation must be voluntary but are over-confident that "voluntary government financing" would provide a safety-net (...) for poorer members of society. In the conclusion, I argue that there is more at stake than the left/right dispute. The different attitudes to utopian taxation are indicative of markedly different conceptions of society. (shrink)

In most cultures, extramarital sex is highly restricted for women. In most of those cultures, men transfer wealth to their own sons. In some cultures extramarital sex is not highly restricted for women, and in most of those cultures, men transfer wealth to their sisters' sons. Inheritance to sisters' sons ensures a man's biological relatedness to his heirs, and matrilineal inheritance has been posited as a male accommodation to cuckoldry—a paternity strategy—at least since the 15th century. However, longitudinal (...) analysis of the cumulative effect of female extramarital sex indicates that matrilineal inheritance is most advantageous for women and would be more accurately considered a grandmaternity strategy. That is, if the probability that men's putative children are their biological children is less than 1, the probabilistic degree of relatedness between a female and her matrilineal heirs is higher than her corresponding relatedness to her patrilineal heirs. The same holds true for men only if ρ is very low. The upshot is that for moderate levels of female extramarital sex, matrilineal inheritance, relative to patrilineal inheritance, is highly advantageous for women and disadvantageous for men. Consideration of female variance in reproductive success beyond the first generation, and of a man's network of obligation to the inclusive fitness of his relatives, suggests that although the establishment of matrilineal inheritance may require extremely high levels of female extramarital sex, once established, it is likely to be maintained at levels of ρ that reasonably characterize many societies in the ethnographic record. New analysis of previously published data shows a strong association between matrilineal inheritance and moderate to low probability of paternity, and an even stronger relationship between patrilineal inheritance and high probability of paternity. (shrink)

'...a challenging and useful book, both because it provokes a careful scrutiny of one's own basic ideas regarding evolutionary theory, and because it cuts across so many biological disciplines.' -The Quarterly Review of Biology 'In my view, this work exemplifies Theoretical Biology at its best...here is rampant speculation that is consistently based on cautious reasoning from the available data. Even more refreshing is the absence of sloganeering, grandstanding, and 'isms'.' -Biology and Philosophy 'Epigenetics is fundamental to understanding both development and (...) gene expression, and not surprisingly, evolutionary biologists have long been fascinated with its proper place in evolutionary theory...Enter Jablonka and Lamb, who provide a thoughtful review of the recent molecular literature and suggest a number of potential consequences.' -EvolutionSince first publication of this controversial book, much of the initial opposition to the ideas it contained has been replaced by a general, although often grudging, acceptance of them. Advances in knowledge, especially at the molecular level, have enhanced general awareness and interest in epigenetics and the evolution of systems that store and transmit information and put any of the authors' speculations on a more solid basis. This paperback edition contains a new Preface that sets out the major changes in the scientific world and in the authors' own thinking that have occurred since the book was published. A new Appendix provides a selected bibliography of the many books and articles about epigenetic inheritance and its role in evolution that have appeared since first publication. (shrink)

The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others have (...) looked more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently. (shrink)

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 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.

This is part of a symposium on conscientious objection and religious freedom inspired by the US Catholic Church's claim that being forced to pay for health insurance that covers abortions (the effect of 'Obamacare')is the equivalent of forcing pacifists to fight. This article takes issue with this claim, and shows that while it would be unjust on democratic principles to force pacifists to fight, given their willingness to serve their country in other ways, there is no democratic objection to forcing (...) those who believe abortion to be murder to pay for health insurance coverage that includes abortion. (shrink)

Resumo: Em resposta ao problema de que a herança do gene vermelho não é profissional e profunda o suficiente para acompanhar os tempos, este artigo analisa a herança do gene vermelho dos estudantes universitários, para que ele possa ser mais bem herdado. O artigo oferece um estudo da busca de valor do Partido Comunista da China (PCC) e da herança do gene vermelho dos estudantes universitários, introduz a busca de valor do PCC, bem como explica a importância e a necessidade (...) da herança da faculdade gene vermelho dos alunos. Inicialmente, analisa a herança do gene vermelho em estudantes universitários, depois expõe a importância e a necessidade da herança do gene vermelho neles e investigou a busca de valor do PCC. Ademais, trata da herança dos genes vermelhos em estudantes universitários na nova era, na esperança de promover a sua herança. A pesquisa sobre a busca de valor do PCC e a herança do gene vermelho dos estudantes universitários pode chamar sua atenção para a herança do gene vermelho, facilitando sua compreensão da busca de valor do PCC. (shrink)

Recent theoretical work has identified a tightly-constrained sense in which genes carry representational content. Representational properties of the genome are founded in the transmission of DNA over phylogenetic time and its role in natural selection. However, genetic representation is not just relevant to questions of selection and evolution. This paper goes beyond existing treatments and argues for the heterodox view that information generated by a process of selection over phylogenetic time can be read in ontogenetic time, in the course of (...) individual development. Recent results in evolutionary biology, drawn both from modelling work, and from experimental and observational data, support a role for genetic representation in explaining individual ontogeny: both genetic representations and environmental information are read by the mechanisms of development, in an individual, so as to lead to adaptive phenotypes. Furthermore, in some cases there appears to have been selection between individuals that rely to different degrees on the two sources of information. Thus, the theory of representation in inheritance systems like the genome is much more than just a coherent reconstruction of information talk in biology. Genetic representation is a property with considerable explanatory utility. (shrink)

Based on original research, this book marks an important advance in our understanding not only of the fiscal resources available to the English crown but also of the broader political culture of early Tudor England. An original study of taxation under the early Tudors. Explains the significance of the parliamentary lay taxation levied on individuals at this time. Demonstrates the value of the mass of personal tax assessments from this period to social, economic and local historians. Considers the (...) critical position that parliamentary taxation occupies in constitutional history. Sheds light on the political conditions and attitudes prevalent in England under the early Tudors. (shrink)

What constitutes a just tax system, and what are its moral foundations? Should a society's tax regime be designed to achieve a just distribution of wealth among its citizens, or should such a regime be designed to promote economic growth, rising standards of living, and increasing levels of employment? Are these two goals compatible or incompatible? Why should justice not require, or at least lead to, an increase in general prosperity? The essays in this volume examine the history of tax (...) policies and the normative principles that have informed the selection of various types of taxes and tax regimes; economic data to discover which tax policies lead to economic growth; particular theories of justice or property rights regarding the design of tax systems; and other essays propose specific tax reforms. Still others challenge traditional theories of taxation, offering new ways of understanding the fiscal relationship between governments and their citizens. (shrink)

This book poses the question of: what is an ideal tax system, in a utopian society?What is taxation? It is "government-required sacrifice for the general welfare" imposed on the members of society.1 This clear and simple definition allows the author to explore hypothetical tax systems of utopian communities based on their corresponding moral principles, viewing more broadly than just pecuniary taxes. This is an enlightening exercise, and in this sense the book successfully stimulates the reader's mind. As the functional (...) context of taxation as defined above can take the form of nonmonetary rules and legal requirement of society, the author studies such "constructive" taxes in utopian societies, as... (shrink)

This article addresses the question of whether present day individuals can inherit rights to compensation from their ancestors. It argues that contemporary writing on compensatory justice in general, and on the inheritability of rights to compensation in particular, has mischaracterized what is at stake in contexts where those responsible for wrongdoing continually refuse to make reparation for their unjust actions, and has subsequently misunderstood how later generations can advance claims rooted in the past mistreatment of their forebears. In particular, a (...) full consideration of the wrongful character of non-rectification needs to take account of the multiplicity of temporal points at which compensation could have been, but was not, paid, each with potentially significant consequences for the victims of injustice. This has relevance for what is owed to those who have been wrongfully denied compensation for wrongs that caused them direct harm, and can be extended to others, such as their direct heirs, who are likewise affected by non-rectification. This opens the door to the endorsement of potentially extensive contemporary claims on behalf of the heirs of victims of wrongdoing. (shrink)