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)
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 âcost-blindâ rights-oriented conception of justice. Such a conception of justice currently dominates debates in normative political theory. (shrink)
Rights-oriented libertarian theory asserts the existence of robust individual rights - including robust rights of property. If these property rights are absolute, then it seems that all taxation is theft. However, it also seems that, if an individual is (faultlessly) in dire straits, it is permissible for him to seize or trespass in order to escape from those straits. It does seem that in this sense property rights are non-absolute. This essay examines what contribution this non-absoluteness of rights makes (...) to the justification of taxation for the sake of rescuing individuals from their dire straits. The essay investigates how dire an individual's circumstances have to be for him to have a dispensation from the normal obligation to respect property. It distinguishes among different dispensations that individuals in dire enough circumstances may have. And it emphasizes how precarious is the path from the premise that sometimes individuals possess one or another of these dispensations to the conclusion that taxation to rescue people from dire straits is justified. Footnotesa I thank Ellen Paul, the other contributors to this volume, and Mary Sirridge for their helpful comments. (shrink)
In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger percentage of their income in taxes than higher-income (...) taxpayers. In this essay, we argue that this regressiveness in the taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. (shrink)
The issue of taxation raises essential moral questions about justice and fairness. Although the issue is an ancient one, systematic ethical reflection about taxation can be traced to the last few centuries. The author discusses five key values that have been identified as bearing on tax policy: freedom, material well-being and employment, health and welfare, equity, and distributive justice. He presents these values and their various interpretations as a conceptual framework for approaching the concrete teachings on taxation (...) of the historical religious traditions surveyed in this Focus. (shrink)
The article considers a surprisingly resilient argument, going back to Adam Smith, for the fairness of proportionate taxation: that proportionate taxation represents the fair way to divide the surplus value produced by social cooperation among all of society's members. The article considers two recent variants on that argument, one by Richard Epstein in Takings and one by David Gauthier in Morals by Agreement. It concludes that the normative and empirical assumptions that underlie these, and all other variants, of (...) the argument are so implausible as to suggest the argument cannot be taken seriously as a defense of proportionate taxation. The article concludes by considering other possible explanations for the enduring attraction of proportionate taxation for political philosophers, particularly those with libertarian and quasi-libertarian leanings. Footnotes I am grateful to participants in faculty workshops at Vanderbilt, NYU, Virginia and Stanford Law Schools and the Qunnipiac College School of Law Conference on Law and Philosophy, as well as the anonymous outside readers for this journal, for their very helpful comments on earlier drafts. (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.
Taxation policy is driven by many factors, including public opinion, but little research has examined the strength and stability of the public’s taxation preferences. This paper demonstrates one way in which preferences for progressiveness depend on the framing of the question asked. Participants indicated how they would share a fixed tax burden between two individuals who earned different amounts of money, either by adjusting the amount of tax paid by the two individuals, or by adjusting the amount of (...) post-tax income retained. The units in which tax was described — amount of money or percentage tax rate — were manipulated orthogonally. There was a strong metric effect: Participants favored progressiveness more when tax was described as a percentage rather than amount. However, there was also a clear interaction: for amounts, participants favored progressiveness significantly more when considering post-tax money retained rather than tax paid; for percentages, no such effect was found. (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 this article I examine how reforming our international tax regime could be an important vehicle for realizing key aspects of global gender justice. Ensuring all,including and especially multinationals, pay their fair share of taxes is crucial to ensuring that all countries, especially developing countries, are able to fund education, job training, infrastructural development, programs which promote gender equity, and so forth, thereby enabling all countries to help themselves better. I discuss various positive proposals for levying global taxes. I review (...) why overtly gender-neutral taxes can sometimes have unintended gendered consequences, disproportionately burdening or benefiting individuals, according to their gender. Any endorsement of global taxes must take this concern into account. Fortunately there is good fit between the rationale for the Tobin tax and the way in which it can be harnessed to promote gender equity, so of the taxes discussed here, it emerges as one of the most promising. However, as I also argue, eliminating tax havens and blocking avenues that currently facilitate tax escape must also be part of the agenda to promote gender equity, given the vast amounts of revenue that currently escape taxation. In a context of globalization, fiscal policies cannot achieve equity (including gender equity) at national levels alone. Many concerns, such as clamping down on tax evasion and harmonizing corporate tax rates, can only effectively be tackled at a global level. As I also discuss, feasible arrangements for tackling such issues are available, as are mechanisms for collecting and disbursing funds in ways that promote accountability and compliance. Failing to reform our tax arrangements means that the basic institutional structure of the global economy is unjust and also involves gender injustice. Gender consciousness is indispensable for developing an adequate account of taxation justice and therefore a global institutional structure that is gender just. (shrink)
The paper is concerned with the relationship of taxation to conceptions of the state and the community. The paper contends that public finance theorists have focused little attention on what, precisely, the state is and the role of subnational and supranational communities, even though understanding the state and these communities is essential for grasping how tax revenues are really distributed. The failure of public finance to do so is explainable by the powerful faith in the expertise of theorists and (...) bureaucrats and abstract models for social welfare, whether or not they work or would be agreed upon and implemented via the political process. (shrink)
Read Jus, 17 June 1887): The voluntary taxation proposal really means the dissolution of the State into its constituent atoms, and leaving them to recombine in some way or no way, just as it may happen. There would be nothing to prevent the existence of five or six "States" in England, and members of all these "States" might be living in the same house! The proposal is, it appears to me, the outcome of an idea in the minds of (...) those who propound it that the State is, or ought to be, founded on contract, just as a joint stock company is. ... The explanation of the whole matter, I believe, is that ... the State is a social organism, evolved as every other organism is evolved, and not requiring any more than other organisms to be based upon a contract ... (shrink)
The consequences of taxation matter for the optimal design of the tax system. Those consequences depend on behavioral responses to taxation, as summarized by the elasticity of taxable income. Although this elasticity depends on characteristics of preferences, such as the elasticity of substitution between goods and leisure, it also depends on the avoidance technology, and on the response of government to avoidance behavior. It depends on the size of states, and the amount of tax coordination and harmonization. To (...) some degree the elasticity of response can be affected by government policies, and the government need not accept it passively, but rather should put in place policies that optimally determine it. (shrink)
Contemporary fiscal theorizing largely assimilates the activities of government to that of some choosing agent. This paper explores an alternative approach where government is assimilated to an emergent process of complex interaction, as a form of complex adaptive system. Within this alternative vision, governments are treated not as objects of intervention into a market economy but as arenas of organized participation within it. While recent developments in computational modeling are starting to provide tools for probing such a vision, the roots (...) of that vision can be traced back to the spontaneous order theorists of the 18th century. After sketching some contours of this alternative vision, the remainder of the paper explores some possible implications of this change in vision for mapping the relationship among taxation, prosperity, and justice. (shrink)
This paper is based on the assumption that the high incomes of some professional sports athletes, such as players in professional leagues in the United States and Europe, pose an ethical problem of social justice. I deal with the questions of what should follow from this evaluation and in which ways those incomes should be regulated. I discuss three different options: a) the idea that the incomes of professional athletes should be limited, b) the idea that they should be vastly (...) taxed by the state, and c) the idea that there is a moral obligation for the athletes to spend portions of their incomes on good causes. I will conclude that in today’s circumstances there are good reasons to advocate both option one (limitation) and option two (taxation), but that priority should be given to taxation. (shrink)
In the longstanding debate between liberals and libertarians over the morality of redistributive labor taxation, liberals such as John Rawls and Ronald Dworkin have consistently taken the position that such taxation is perfectly compatible with individual liberty, whereas libertarians such as Robert Nozick and Murray Rothbard have adopted the (very) contrary position that such taxation is tantamount to slavery. I will demonstrate over the course of this paper that their debate over redistributive labor taxation can be (...) usefully reconstituted as a debate over the incidents (or components) of self-ownership, with liberals making the case for a narrow definition of the concept and libertarians arguing for a broad one. By using what Alan Ryan has called the "language of proprietorship," we will be able to pinpoint the source of their disagreement and to assess the relative strengths of their arguments. We will also discover that the respective definitions of self-ownership used by liberals and libertarians are deeply problematic--though for entirely different reasons. (shrink)
This study reports findings of gender differences in tax attitude changes influenced by better tax knowledge. Male students are more exposed to tax knowledge in a way that makes them reconsider more easily their attitudes towards their own tax evasion, i.e. tax ethics, than their female peers. Male students get a significantly stricter attitude towards their own tax evasion. On the other hand, female students are more exposed to tax knowledge in a way that makes them reconsider their attitude towards (...) other people's tax evasion than their male peers, i.e. they get a significantly stricter attitude towards others tax evasion. Improved tax knowledge significantly changed both male and female students attitude towards the fairness of the tax system, i.e. they considered the tax system to be more fair. Implications for ethical behaviour of taxpayers are highlighted. (shrink)
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)
This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)
The traditional view of tax holds that consumption taxes fail tax the yield to capital, whereas income taxes do, leading to John Stuart Mill's criticism of the income tax as a "double tax" on wealth that is saved. A better analytic understanding illustrates that there are two types of consumption taxes. A prepaid consumption or (equivalently) wage tax indeed ignores the yield to capital. But a consistent progressive postpaid consumption tax gets at such yield, at the individual level, when but (...) only when the returns to capital are used to elevate lifestyles in material terms. Such a tax allows "ordinary" savings that move around labor earnings, in constant dollar terms, to different periods of an individual's life, such as times of retirement or heightened medical or educational needs. Because a progressive postpaid consumption tax falls on the yield to capital at the right time-when its use at the individual level becomes manifest-all other taxes on capital, such as capital gains, gift and estate, and corporate income taxes, can and should be repealed, in the name of fairness. Footnotesa I thank the editors, my research assistants Alex Baskin and Nina Kang, and the other contributors to this volume for their helpful comments. (shrink)
There are strong Lockean considerations that count in favor of a global basic income program. This paper articulates a conception of equal share left-libertarianism that is supported by the rights of full self-ownership and world-ownership. It is argued that an appropriately constructed global basic income program would be a key institution for promoting the rights of full self-ownership and world-ownership.
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)
According to the conservative view defended in this paper, justice holds when people have what they deserve and do not have what they do not deserve. Some of the questions considered are: how to tell what people deserve, why people should get what they deserve, how mistakes in the distribution of good and bad things can be corrected, why all egalitarian theories of justice are fundamentally mistaken, what makes the conservative view of justice practical, and what implications the conservative view (...) has for taxation and prosperity. Familiar objections to the conservative view of justice are also considered and shown to be readily answerable. (shrink)
One of the central theses of egalitarian liberals in the domain of distributive justice is that talented individuals should not be allowed to keep their entire market-income even if it flows solely from their greater abilities. This claim is usually supported by one of several arguments or some mixture of them, but in the present paper, I want to concentrate on the version that invokes equality of opportunity as its starting point. Namely, it is claimed that every human being should (...) enjoy an equal starting point in the life-race but that this is not secured insofar as some have greater natural talents than others. Therefore, egalitarians hold that results that arise from such an unfair situation are unjust and should be corrected by a redistributive taxation. I want to criticize this argument by hoping to show that it presupposes an untenable view about identity of persons. (shrink)
The market is traditionally hailed as the very exemplar of a system under which people enjoy freedom, in particular the negative sort of freedom associated with liberal and libertarian thought: freedom as noninterference. But how does the market appear from the perspective of a rival conception of freedom (freedom as non-domination) that is linked with the Roman and neo-Roman tradition of republicanism? The republican conception of freedom argues for important normative constraints on property, exchange, and regulation, without supporting extremes to (...) the effect that ‘property is theft’ or ‘taxation is theft’ or anything of that kind. It does not cast a cold eye on commerce; it merely provides an alternative view of the attractions. Key Words: liberty • market • liberalism • libertarianism • republicanism • domination • property • exchange • regulation. (shrink)
One of the arguments that is often advanced in defence of the public health care system in Canada appeals to the idea that medical care should not be treated as a “commodity.” The recent Romanow Report on the Future of Health Care in Canada, for instance, says that, “Canadians view medicare as a moral enterprise, not a business venture.”1 Public provision is then urged on the grounds that this is the only mode of delivery compatible with this constraint. This argument (...) has received surprisingly little scrutiny, despite the important role that it plays in structuring the recommendations of the report, not to mention the broader public debate. This is unfortunate, since not only is it, in my view, a bad argument, but it is one that actually obscures the rationale for the current public system. It encourages the widely shared misperception that health care is a pure public good in our society (financed through taxation, then provided “for free” to all citizens). Provincial governments in Canada do not, for the most part, deliver health care services directly to the population. What they provide instead is health insurance. They rely primarily upon the private sector to deliver care. Thus the Canadian health care system more closely resembles what is often described as a quasi-market, or a “public market.” The justification for the role of the public sector in health care can be traced back to market failure in the insurance sector, and not in the market for health care services. (shrink)
Many libertarians make a moral argument that liberty requires the freedom to exercise strong property rights. From this, they argue that no more than a minimal state with sharply limited powers of taxation can be justified. A larger state would supposedly interfere with private property rights and thereby reduce liberty. In response, this article shows how natural rights to property do not entail any particular vision of the state. It demonstrates that the principles of natural property rights support monarchy (...) just as well as they support a capitalist aristocracy. Nothing in the theory of natural property rights rules out government ownership of property or government ownership of the right to tax. Therefore, the natural rights argument does not necessarily imply libertarian limits on the state, but rather the acceptance of whatever state powers and property rights have been in place for a sufficient amount of time. For example, historical property rights in Britain do not imply that private titleholders possess rights that have been subject to interference from the state, as libertarians claim. Instead, they imply that the Queen and her ministers in parliament have a strong claim to at least partial ownership of the whole island of Britain and the property within it. If this argument holds, it poses a serious dilemma for libertarians, forcing them to choose between their account of liberty as the exercise of property rights and their belief that only a minimal state is justifiable. Key Words: libertarianism • ownership • property rights • taxation • distribution • redistribution. (shrink)
In Anarchy, State, and Utopia, Robert Nozick seeks to demonstrate that principles of justice in acquisition and transfer can be applied to justify the minimal state, and no state greater than the minimal state. That approach fails to acknowledge the critical role that forced exchanges play in overcoming a range of public goods and coordination problems. These ends are accomplished by taking property for which the owner is compensated in cash or in kind in an amount that leaves him better (...) off (by his own lights) than before the transaction. Forced exchanges use coercion to form the state, but the just compensation requirement guards against redistribution state imposed redistribution for collateral purposes. Once these forced exchanges are allowed to form a state, then they may be used thereafter to justify the powers of taxation and eminent domain used to support infrastructure (roads, sewers, public utilities) that neither the minimal state nor private markets can supply. Footnotesa I have benefited from comments at the workshop at the Social Sciences Division of the California Institute of Technology. My thanks to Justin Herring and Eric Murphy, The University of Chicago Law School, for their usual capable research assistance. (shrink)
Neutralists have argued that there is something illiberal about linking access to gift-like resources to work requirements. The central liberal motivation for basic income is to provide greater freedom to choose between different ways of life, including options attaching great importance to non-market activities and disposable time. As argued by Philippe Van Parijs, even those spending their days surfing should be fed. This article examines Van Parijs' dual commitment to a ‘real libertarian’ justification of basic income and the public enforcement (...) of a strong work ethos, which serves to boost the volume of work at a given rate of taxation. It is argued (contra Van Parijs) that this alliance faces the neutrality objection: the work ethos will largely offset the liberal gains of unconditionality by radically restricting the set of permissible options available. A relaxed, non-obligatory ethos might avoid this implication. This view, however, is vulnerable to the structural exploitation objection: feasibility is achieved only because some choose to do necessary tasks to which most people have the same aversion. In light of these objections, the article examines whether there is a morally untainted feasibility path consistent with liberal objectives. (shrink)
This article challenges the general thesis that an unconditional basic income, set at the highest sustainable level, is required for maximizing the income-leisure opportunities of the least advantaged, when income varies according to the responsible factor of labor input. In a linear optimal taxation model (of a type suggested by Vandenbroucke 2001) in which opportunities depend only on individual productivity, adding the instrument of a uniform wage subsidy generates an array of undominated policies besides the basic income maximizing policy, (...) including a “zero basic income” policy which equalizes the post-tax wage rate. The choice among such undominated policies may be guided by distinct normative criteria which supplement the maximin objective in various ways. It is shown that most of these criteria will be compatible with, or actually select, the zero basic income policy and reject the basic income maximizing one. In view of the model's limited realism, the force of this main conclusion is discussed both in relation to Van Parijs' argument for basic income in Real Freedom for All (1995) and to some key empirical conditions in the real world. Footnotes1 I am grateful for useful comments on various stages of this paper by Marc Fleurbaey, Susan Hurley, Mathias Hild, Dirk Van de gaer, Frank Vandenbroucke, Alex Voorhoeve, Roland van der Veen, Andrew Williams, Chris Woodard and an anonymous referee. Above all I thank Loek Groot for his contribution. The research has also been supported by the Netherlands Organization for Scientific Research (NWO), and the Social and Political Theory Program of the Research School of Social Sciences, Australian National University. (shrink)
OUP writes: Gillian Brock develops a viable cosmopolitan model of global justice that takes seriously the equal moral worth of persons, yet leaves scope for defensible forms of nationalism and for other legitimate identifications and affiliations people have. Brock addresses two prominent kinds of skeptic about global justice: those who doubt its feasibility and those who believe that cosmopolitanism interferes illegitimately with the defensible scope of nationalism by undermining goods of national importance, such as authentic democracy or national self-determination. The (...) model addresses concerns about implementation in the world, showing how we can move from theory to public policy that makes progress toward global justice. It also makes clear how legitimate forms of nationalism are compatible with commitments to global justice. -/- Global Justice is divided into three central parts. In the first, Brock defends a cosmopolitan model of global justice. In the second, which is largely concerned with public policy issues, she argues that there is much we can and should do toward achieving global justice. She addresses several pressing problems, discussing both theoretical and public policy issues involved with each. These include tackling global poverty, taxation reform, protection of basic liberties, humanitarian intervention, immigration, and problems associated with global economic arrangements. In the third part, she shows how the discussion of public policy issues can usefully inform our theorizing; in particular, it assists our thinking about the place of nationalism and equality in an account of global justice. (shrink)
Corruption is a major problem in many of the world’s developing economies today. World Bank studies put bribery at over $1 trillion per year accounting for up to 12 of the GDP of nations like Nigeria, Kenya and Venezuela. Though largely ignored for many years, interest in world wide corruption has been rekindled by recent corporate scandals in the US and Europe. Corruption in the developing nations is said to result from a number of factors. Mass poverty has been cited (...) as a facilitating condition for corruption just as an inability to manage a sudden upsurge in mineral revenues has been credited with breeding corruption and adventurous government procurement among public officials in countries like Nigeria and Venezuela. Virtually all developing nations that have serious corruption problems also have very limited economic freedom and a very weak enforcement of the rule of law. In such nations, corruption represents a regressive taxation that bears hard on the poor. It has a dampening effect on development and it could result in the production of inferior goods as companies find ways to accommodate under-the-table payments. Finally, corruption is a dangerous threat to the legitimacy of the governments of some of the developing nations themselves. It is suggested that new urgent initiatives are needed to deal with the dangers posed by corruption in the developing economies. They include making the economies of these nations more open by the withdrawal of the government from the productive sector and by the abolition of unnecessarily stringent restrictions on business conduct. The rule of law needs to be strengthened in these nations and those countries like Nigeria and Venezuela should ignore scruples over sovereignty and seek foreign assistance in the management of their oil wealth. Finally, multinationals should be made to disclose all the payments they make in developing nations to such organizations like International Chamber of Commerce or Transparency International where they can be reviewed by anyone interested. (shrink)
Cohen endorses the coercive taxation of the talented at a progressive rate for the sake of realizing equality. By contrast, he denies that it is legitimate for the state to engage in the 'Stalinist forcing' of people into one or another line of work in order to bring about a more egalitarian society. He rejects such occupational conscription on grounds of the invasiveness of the gathering and acting upon information regarding people's preferences for different types of work that would (...) be required to implement such a policy. More precisely, Cohen maintains that the presence versus the absence of such intrusion explains why such Stalinist forcing of the talented is unacceptable whereas the progressive taxation of their income is legitimate. I argue that Cohen's appeal to invasiveness does not adequately capture the moral repugnance of the state's conscripting people into work at a given occupation. I propose that a right to self-ownership, and that which explains such a right, provides a better explanation than Cohen's of why Stalinist forcing is objectionable, whereas progressive taxation is not. 1. (shrink)
Centre for Applied Philosophy and Public Ethics (CAPPE), The Australian National University, LPO Box 8260, ANU, Canberra ACT 2601, Australia. Email: michael.selgelid{at}anu.edu.au ' + u + '@' + d + ' '//--> . Home page: http://www.cappe.edu.au/staff/michael-selgelid.htm Abstract This article advocates the development of a moderate pluralist theory of political philosophy that recognizes that utility, liberty and equality (...) are legitimate, independent social values and that none should have absolute priority over the others. Inter alia, such a theory would provide a principled means for striking a balance, or making trade-offs, between these values in cases of conflict. Recent developments in public health ethics have made progress in thinking about how to make trade-offs between liberty and utility in particular. While public health ethicists often claim that the least restrictive alternative should be used to achieve the public health goal in question, I argue that a plausible but under-recognized idea is that the least restrictive alternative might sometimes involve improvement of global health via redistributive taxation—i.e., rather than coercive social distancing measures. I conclude by demonstrating that the proportionality principle leaves open the question of when exactly utility outweighs liberty or vice versa—and I argue that, rather than speaking about the morality of liberty-infringing public health interventions in categorical/binary terms, it would be more fruitful and realistic to think and speak about the degree to which a liberty-infringing public health intervention is morally appropriate. CiteULike Connotea Del.icio.us What's this?. (shrink)
The rapid development of complex income taxation and welfare systems in the 20th century may give the impression that progressive wealth redistribution systems are uniquely modern. However, religious systems provided similar mechanisms for addressing economic injustice and poverty alleviation centuries earlier. Zakat is the obligation of almsgiving and is the third pillar of Islam--a requirement for all believers. In the early development of the Islamic community, zakat was collected as a tax by the state and the funds were (...) distributed to a defined set of needy groups. As a theoretical matter, there are three insights that make zakat an especially relevant subject for modern legal scholars. First, zakat is an example of a modest wealth tax combined with an income tax that may be illustrative in the discourse regarding wealth taxes. Second, the jurisprudence of zakat supports the ethical conclusions of scholars who contend that property rights are attached to post rather than pre-tax income. Third, to the extent that zakat is considered a principal source of revenue for public programs, it might imply a limited role for government, focusing on equitable distribution of goods. This paper begins with a thorough evaluation and synthesis of the traditional Islamic jurisprudence related to zakat. The next section identifies three broad approaches to zakat adopted by modern Muslim states, with particular emphasis on ways that zakat is institutionalized legally. This is followed by an empirical analysis of the correlation of the approaches to zakat with (1) individual income and (2) wealth stratification. The article concludes with observations and policy recommendations related to zakat and broader legal theory based on the earlier qualitative analysis and empirical findings. (shrink)
This article argues that considerations about the role and predictability of intellectual innovation make the protection of intellectual property morally obligatory even when it greatly reduces short-term welfare. Since the provision of good new ideas is the only productive input not subject to decreasing marginal productivity, welfarist considerations require that no impediment to its maximal provision be erected and the potentially substantial welfare losses imposed by a patent system be mitigated by taxation of other sources of wealth and income. (...) Key Words: patent system • welfarism • decreasing marginal productivity. (shrink)
Machine generated contents note: Preface; Introduction; Part I. Global Health, Definitions and Descriptions: 1. What is global health? Solly Benatar and Ross Upshur; 2. The state of global health in a radically unequal world: patterns and prospects Ron Labonte and Ted Schrecker; 3. Addressing the societal determinants of health: the key global health ethics imperative of our times Anne-Emmanuelle Birn; 4. Gender and global health: inequality and differences Lesley Doyal and Sarah Payne; 5. Heath systems and health Martin McKee; Part (...) II. Global Health Ethics, Responsibilities and Justice: Some Central Issues: 6. Is there a need for global health ethics? For and against David Hunter and Angus Dawson; 7. Justice, infectious disease and globalisation Michael Selgelid; 8. International health inequalities and global justice: toward a middle ground Norman Daniels; 9. The human right to health Jonathan Wolff; 10. Responsibility for global health? Allen Buchanan and Matt DeCamp; 11. Global health ethics: the rationale for mutual caring Solly Benatar, Abdallah Daar and Peter Singer; Part III. Analyzing Some Reasons for Poor Health: 12. Trade and health: the ethics of global rights, regulation and redistribution Meri Koivusalo; 13. Debt, structural adjustment and health Jeff Rudin and David Sanders; 14. The international arms trade and global health Salahaddin Mahmudi-Azer; 15. Allocating resources in humanitarian medicine Samia Hurst, Nathalie Mezger and Alex Mauron; 16. International aid and global health Anthony Zwi; 17. Climate change and health: risks and inequities Sharon Friel, Colin Butler and Anthony McMichael; 18. Animals, the environment and global health David Benatar; 19. The global crisis and global health Stephen Gill and Isabella Bakker; Part IV. Shaping the Future: 20. Health impact fund: how to make new medicines accessible to all Thomas Pogge; 21. Biotechnology and global health Hassan Masun, Justin Chakma and Abdallah Daar; 22. Food security and global health Lynn McIntyre and Krista Rondeau; 23. International taxation Gillian Brock; 24. Global health research: changing the agenda Tikki Pang; 25. Justice and research in developing countries Alex John London; 26. Values in global health governance Kearsley Stewart, Gerald T. Keusch and Arthur Kleinman; 27. Poverty, distance and two dimensions of ethics Jonathan Glover; 28. Teaching global health ethics James Dwyer; 29. Towards a new common sense: the need for new paradigms of global health Isabella Bakker and Stephen Gill; Index. (shrink)
The argument in this essay is twofold. (1) Procedural justice requires,in particular cases, that we restrict property rights in natural resources, e.g., California agricultural land or Appalachian coal land. (2) Conditions imposed by Locke's political theory and by dense population require,in general, that we restrict property rights in finite or non-renewable natural resources such as land. If these arguments are correct, then we have a moral imperative to use land-use controls (such as taxation, planning, zoning, and acreage limitations) to (...) restructure land ownership and land use in a far more radical way than has ever been accomplished in the past. (shrink)
Sustainability is concerned with the impact of present actions on the ecosystems, societies, and environments of the future. Such concerns should be reflected in the strategic planning of sustainable corporations. Strategic intentions of this nature are operationalized through the adoption of a long-term focus and a more inclusive set of responsibilities focusing on ethical practices, employees, environment, and customers. A central hypothesis, that we test in this paper is that companies which attend to this set of responsibilities under the term (...) superior sustainable practices, have higher financial performance compared to those that do not engage in such practices. The target population of this study consists of the top 100 sustainable global companies in 2008 which have been selected from a universe of 3,000 firms from the developed countries and emerging markets. We find significant higher mean sales growth, return on assets, profit before taxation, and cash flows from operations in some activity sectors of the sample companies compared to the control companies over the period of 2006–2010. Furthermore, our findings show that the higher financial performance of sustainable companies has increased and been sustained over the sample. Notwithstanding sample limitation, causal evidence reported in this paper suggests that, there is bi-directional relationship between corporate social responsibilities practices and corporate financial performance. (shrink)
Whereas right-libertarians do not think that it is a requirement of justice that we raise revenues for persons with disabilities, both left-libertarians and liberal egalitarians think that there is such a requirement. An issue remains for the latter two theorists—how ought we to raise this revenue? Liberal egalitarians typically endorse either universal taxation or taxation of the wealthy. Left-libertarians, on the other hand, cannot so easily appeal to the methods of universal taxation and taxation of the (...) wealthy, as they are illegitimately coercive. One such method left open to the left-libertarian is one proposed by Michael Otsuka. He argues that both left-libertarians and liberal egalitarians should find the method of taxation of the unjust to be a reasonably strong way of raising revenue. In this paper, I point out problems with Otsuka’s argument, as well as directly criticize the method of taxation of the unjust. (shrink)
How should moral sanctions and moral rewards - the moral sentiments involving feelings of guilt and of virtue - be employed to govern individuals' behavior if the objective is to maximize social welfare? In the model that we examine, guilt is a disincentive to act and virtue is an incentive because we assume that they are negative and positive sources of utility. We also suppose that guilt and virtue are costly to inculcate and are subject to certain constraints on their (...) use. We show that the moral sentiments should be used chiefly to control externalities and further that guilt is best to employ when most harmful acts can successfully be deterred whereas virtue is best when only a few individuals can be induced to behave well. We also contrast the optimal use of guilt and virtue to optimal Pigouvian taxation and discuss extensions of our analysis. (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)
Costs at the end of life disproportionately contribute to health care costs in the United States. Addressing these costs will therefore be an important component in making the U.S. health care system more financially sustainable. In this paper, we explore the moral justifications for having discussions of end-of-life costs in the doctor-patient encounter as part of an effort to control costs. As health care costs are partly shared through pooled resources, such as insurance and taxation, and partly borne by (...) individuals through out-of-pocket expenses, we separate our defense for, and approach to, discussing both pooled and individual aspects of cost. We argue that there needs to be a shift away from formulating the options as a dichotomous choice of paying attention to end-of-life costs versus ignoring such costs. The question should be how personal costs will be managed and how societal expenditures should be allocated. These are issues that we believe patients care about and need to have addressed in a manner with which they are comfortable. Conversations about how money will be spent at the end of life should begin before the end is near. We propose discussing costs from the onset of chronic illness and incorporating financial issues in advance care planning. Through these approaches one can avoid abruptly and insensitively introducing financial issues at the very conclusion of a person's life when one would prefer to address the painful and important issues of spiritual and existential loss that are appropriately the focus when a person is dying. (shrink)
Nine issues of fundamental importance for business ethics are examined with a view to encouraging researchers in the field to direct their attention to them in the 1990s and beyond. The issues are related to organized labour, social dumping, international finance and Third World debt, tobacco promotion, arms trade, wealth concentration and taxation, pollution and resource depletion, international trading blocks, and the Canadian Business Council on National Issues and other business organizations.
This essay addresses the on-going controversy between supporters of minimal government, or minarchists, and supporters of no government, or anarchists. Both lay claim to the Libertarian principle, which holds that the only justification for the use of force is to deal with aggressive force initiated by someone else. Both agree that force is justified in dealing with aggressors. The only question is, who wields it, and how? The essays explains, briefly, the role of private property in all this. Private property (...) is really just the operation of the liberty principle in the area of the use of things outside ourselves: those who initiate use of such things will have their activities subject to continual invasion unless property is recognized, and so property is the natural outcome of liberty, taken seriously. But the trouble is, states are monopolies, and maintain themselves at public expense, by taxation. This inevitably means interference with private property rights. And so, if we deal with aggressors via the state, we turn into partial aggressors ourselves, it seems. The essay points out that and why both minarchism and anarchism are virtually impossible in contemporary circumstances, but at the level of basic theory, at any rate, the anarchist appears to have the better of it. (shrink)
Wealth of Nations was published in 1776. Among the people who took up its ideas were Jeremy Bentham (b. 1748). Bentham and James Mill were friendly also with David Ricardo and Thomas Malthus. Ricardo's Principles of Political Economy & Taxation (1817) was written at James Mill's suggestion; 'it is almost certain that he would not have finished it without Mill's continuous encouragement' (R.M. Hartwell, 'Introduction' to Ricardo's Principles (Penguin), p.13). James Mill published his own Elements of Political Economy in (...) 1821. James Mill's son was John Stuart Mill (b. 1806). The younger Mill began to make an impact as a writer of newspaper articles in the 1820s. His Logic was published in 1843, Principles of Political Economy in 1848. He died in 1873, almost a century after the publication of the Wealth of Nations. (shrink)
Enhancements of the human germ-line introduce further inequalities in the competition for scarce goods, such as income and desirable social positions. Social inequalities, in turn, amplify the range of genetic inequalities that access to germ-line enhancements may produce. From an egalitarian point of view, inequalities can be arranged to the benefit of the worst-off group (for instance, through general taxation), but the possibility of an indefinite growth of social and genetic inequality raises legitimate concerns. It is argued that inequalities (...) produced by markets of germ-line enhancements are just if it they are embedded in a framework of social institutions that satisfies two conditions: (i) Rawls’ Difference Principle, which states that inequalities of income and wealth should benefit the worst-off group; (ii) the lexically prior 'principle of rough equality', which states that citizens’ initial life-chances should be similar enough, so that extreme inequalities in income, wealth and power are not produced or accumulated through institutions justified by the Difference Principle. The principle of rough equality replaces the Rawlsian principles of the Fair Value of the Political Liberties and Fair Equality of Opportunity in a post-genomic society and expresses a concern with background political equality, which is argued to be a condition of the freedom and equality of citizens that should not be traded off with material benefits. Extreme inequalities are defined in terms of political equality. (shrink)
I propose that liberal egalitarians and libertarians can find common ground in support of an unfamiliar means of forcing well off individuals to come to the assistance of the least well off. Such means would not, as is typically the case, involve the taxation of the income of all well off individuals. Rather, assistance would be provided by the taxation of only those well off individuals who have been properly convicted of (...) performing justifiably criminalized acts that they had no right to commit. In Section I, I argue that many liberal egalitarians will discover that a strong case can be made for the taxation of only the unjust, since such a scheme would mitigate the objectionable nature of the coercion that must be applied in order to provide for the least well off. In Section II, I argue that libertarians who reject standard schemes of redistributive taxation will not also be able to resist the case for taxation of the unjust. In Section III, I defend taxation of the unjust against the objection that it would call for punishment in excess of what justice permits. (shrink)
The conclusions on libertarianism Robert Nozick reaches are appropriate for a bygone era. In a modern market economy, libertarianism requires that employable people have the option of taking up a publicly provided income instead of employment. This is the only way to compensate the involuntarily unemployed that a market economy requires and to ensure that all employment is voluntary. Taxation on voluntary exchanges is unobjectionable because it alters prices, not property, and no one has a right to a particular (...) price. The best way to provide state incomes for the capable unemployed is through a negative income tax.Les conclusions de libertarisme que tire Nozick valent pour une époque révolue. Dans une économie de marché moderne, le libertarisme exige que les gens aptes au travail puissent opter pour un revenu de source publique plutôt que pour un travail. Voilà le seul moyen de compenser les sans-emploi involontaires que requiert l’economie de marché et de s’assurer que chacun travaille volontairement. Imposer les échanges volontaires est acceptable parce que cela affecte les prix, non la propriété, et que nul n’a droit à un prix prticulier. Le meilleur moyen pour l’État de fournir un revenu aux sans-emploi aptes au travail passe par un impôt sur le revenu négatif. (shrink)
This paper examines cumulative ethical and self-interested reasons why wealthy developed nations should be motivated to do more to improve health care in developing countries. Egalitarian and human rights reasons why wealthy nations should do more to improve global health are that doing so would (1) promote equality of opportunity, (2) improve the situation of the worst-off, (3) promote respect of the human right to have one's most basic needs met, and (4) reduce undeserved inequalities in well-being. Utilitarian reasons for (...) improving global health are that this would (5) promote the greater good of humankind, and (6) achieve enormous benefits while requiring only small sacrifices. Libertarian reasons are that this would (7) amend historical injustices and (8) meet the obligation to amend injustices that developed world countries have contributed to. Self-interested reasons why wealthy nations should do more to improve global health are that doing so would (9) reduce the threat of infectious diseases to developed countries, (10) promote developed countries' economic interests, and (11) promote global security. All of these reasons count, and together they add up to make an overwhelmingly powerful case for change. Those opposed to wealthy government funding of developing world health improvement would most likely appeal, implicitly or explicitly, to the idea that coercive taxation for redistributive purposes would violate the right of an individual to keep his hard-earned income. The idea that this reason not to improve global health should outweigh the combination of rights and values embodied in the eleven reasons enumerated above, however, is implausibly extreme, morally repugnant and perhaps imprudent. (shrink)
The Hyde Amendment and Roman Catholic attempts to put restrictions on Title X funding have been criticized for being intolerant. However, such criticism fails to appreciate that there are two competing notions of tolerance, one focusing on the limits of state force and accepting pluralism as unavoidable, and the other focusing on the limits of knowledge and advancing pluralism as a good. These two types of tolerance, illustrated in the writings of John Locke and J.S. Mill, each involve an intolerance. (...) In a pluralistic context f where the free exercise of religion is respected, John Locke's account of tolerance is preferable. However, it (in a reconstructed form) leads to a minimal state. Positive entitlements to benefits like artificial contraception or nontherapeutic abortions can legitimately be resisted, because an intolerance has already been shown with respect to those that consider the benefit immoral, since their resources have been coop ted by taxation to advance an end that is contrary to their own. There is a sliding scale from tolerance (viewed as forbearance) to the affirmation of communal integrity, and this scale maps on to the continuum from negative to positive rights. Keywords: church and state, Hyde Amendment, Locke, Mill, religious liberty, Title X funding, toleration CiteULike Connotea Del.icio.us What's this? (shrink)
The world economy, already launched toward the globalization of markets, is strenuously searching for nonrenewable natural resources, to exploit in the productive processes to satisfy the demands of a world population in continuous growth. In such a context ecological taxation can contribute to the resolution of environmental problems, stimulating the entrepreneurs to appraise opportunities, not only environmental but also economical, that spring from the introduction of innovations of sustainable processes. With this in mind this article has proceeded with an (...) evolutionary adaptation of the environmental curve of Kuznets, through a three-dimensional re-elaboration inserting as a third variable the sustainable technological component and showing how this can represent a valid tool of environmental politics for the attainment of an acceptable level of pollution for society in developed countries. Therefore, the objective of public governance is to favor research in the field of sustainable technology and to induce, even through the introduction of environmental taxation and facilitations, enterprises to use productive eco-compatible processes with the purpose of improving the general level of the quality of life in harmony with the concept of sustainable development. (shrink)
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. (shrink)
Globalization presages an important new stage in the centuries-old 'civilizing process,' which Norbert Elias analyzed with such clarity and in such depth. At the root of the fundamental transformations of our world of nation-states are combined integrating and disintegrating tendencies, or centralization and individualization, which manifest themselves in a steady monopolization of the means of violence and taxation, an interventionist human rights discourse, and war as a means of democratizing and pacifying the planet. Elias' 'historical social psychological' approach offers (...) new categories of analysis with which to both explain the effects of globalization and indicate how international interdependence fosters both control and resistance, both democratization and radicalization, and both integration and disintegration. (shrink)
This paper examines how people assess inequality of income distribution and how inequality could be measured. We start from the philosophical analysis of Temkin, who distinguishes nine plausible aspects of inequality. His approach is based on the concept of ‘complaints’ or distances between incomes. We examine the Temkin approach by means of the questionnaire-experimental method pioneered by Amiel and Cowell to find out whether the aspects of equality have any plausibility for student respondents and, if so, whether there are aspects (...) which are more appealing than others. Both the numerical and verbal responses show that a considerable majority of the respondents might be influenced by the intuitions included in the combination of the Weighted Additive Principle and the Average view of complaints. The questionnaire results also shed some empirical light on the acceptance of the Transfer Principle and the attitudes towards the Sequence. Footnotes I would like to thank Erik Schokkaert, Frank Cowell, and Liema Davidovitz for various suggestions which have led to improvements in this paper. I am very grateful for helpful comments from seminar participants and an anonymous referee. I remain responsible for any remaining error. This paper was written while the author enjoyed the hospitality of Sticerd, LSE, London and he acknowledges the financial support provided by the Training and Mobility of Researchers Program of the European Communities, grant #ERBFMRXCT980248 (Living Standards, Inequality and Taxation). (shrink)
The essay explores how ideas about social justice and economic performance shaped the debates over federal taxation in the United States since the origins of the republic. The debates were most intense during major national emergencies (the American Revolution, the Civil War, World War I, the Great Depression, and World War II), and each debate produced a new tax regime-a tax system with its own characteristic tax base, rate structure, administration apparatus, and social purpose. The criterion of "ability to (...) pay" and a concern for economic efficiency powerfully shaped the formation of every tax regime, but "ability to pay" became the more influential of the two considerations during the national crises of the twentieth century. (shrink)
Can we rely on the altruism of professionals or the public service ethos to deliver good quality health and education services? And how should patients, parents, and pupils behave - as grateful recipients or active consumers? -/- This book provides new answers to these questions - a milestone in the analysis and development of public policy, from one of the leading thinkers in the field. It provides a new perspective on policy design, emphasising the importance of analysing the motivation of (...) professionals and others who work within the public sector, and both their and public service beneficiaries' capacity for agency or independent action. It argues that the conventional assumption that public sector professionals are public-spirited altruists or 'knights' is misplaced; but so is the alternative that they are all, in David Hume's terminology, 'knaves' or self-interested egoists. We also must not assume that individual citizens are passive recipients of public services (pawns); but nor can they be untrammelled sovereigns with unrestricted choices over services and resources (queens). Instead, policies must be designed so as to give the proper balance of motivation and agency. -/- The book illustrates how this can be done by detailed empirical examination of recent policies in health services, education, social security and taxation. It puts forwards proposals for policy reform, several of which either originated with the author or with which he has been closely associated: universal capital or 'demogrants', discriminating vouchers, matching grants for pensions and for long-term care, and hypothecated taxes. -/- . (shrink)
Resistance to paying war taxes that stems from a principled pacifism is not the same as tax-dodging and should be accommodated in the law by broadening the scope of Conscientious Objector (CO) status and by legislating a nonmilitary alternative fund so COs may redirect their tax money to peaceful uses. Using the religious example of the Society of Friends (Quakers) and various secular examples of pacifism I show that resisters’ conscientious opposition to paying for war is of a kind with (...) their conscientious refusal to carry arms. Their refusal to cooperate with military taxation is not disdain of the rule of law, but is a respectful form of civil disobedience. It is in the interest of justice for a liberal democracy to provide an option for conscientious objectors so they may satisfy their moral scruples without having to break the law. (shrink)
Abstract Supply?side economists claim that a low top marginal income?tax rate accelerates investment, employment, and economic growth. But the economic literature cited to support the supply?side hypothesis provides little to no empirical support for it. And a more comprehensive empirical examination of key parameters of U.S. economic performance in the postwar period, undertaken here, shows no association between low top marginal income?tax rates and high real growth in investment, employment, or GDP. By contrast, the analysis yields strong evidence for the (...) economic?growth benefits of a ?demand?side? approach to taxation policy. (shrink)
Causes of increased productivity Value and Price Wages Reasons for Difference in Wages Rent Stock The Course of Economic Development in Europe The Mercantile System Protectionism Export Bounties The Corn Laws Of Colonies The American Revolution Injustices to native peoples The economic case against colonial monopolies The Agricultural System (IV.ix) Defence Justice Taxation..
This essay examines the idea of rights advanced by the American colonists in the imperial crisis (1763-1776). It argues that the colonists viewed all English subjects as having the same fundamental rights as individuals everywhere in the empire. These individual rights (to life, liberty, and property) were in turn guaranteed by the right to consent to taxation. In the empire, the colonists insisted, these rights could only be protected by the colonial legislatures as they were not represented in the (...) British Parliament, which in turn meant that the colonies must have the ability to govern themselves in all internal matters, a claim which ultimately led to the idea of each colony as a independent of King and Parliament. While the colonists began by defending these rights on the basis of their legal inheritance as Englishmen, they gradually moved towards a more radical claim: that these rights were theirs based on the law of nature, and thus open to all men in principle. This move to natural rights was based in part on the colonial claim that they had migrated to America, a place inhabited by indigenous peoples whom they viewed as and thus outside of the jurisdiction of the English common law. The radical move to natural rights, however, was in tension with the loose confederation which emerged in the years after 1776 in which each colony was now a quasi-independent republican state and in which the rights of minoritiescould not be effectively protected by the federal government. (shrink)
This paper proposes a way to undercut anarchist objections to taxation without endorsing an authoritarian justification of government coercion. The argument involves public goods, as understood by economists and others. But I do not analyse options of autonomous prisoners and the like; for, however useful otherwise, these abstractions underestimate the real-world task of sorting out the prerogatives of and limits on ownership. Proceeding more contextually, I come to recommend a shareholder addendum to the doctrine of public goods. This recommendation (...) involves modifying the public goods argument for government coercion to include a contributor-specific compensation provisio, thinking of contributors as investors, and including among the latter those whose investment is in the form not of a market transaction strictly speaking but of sacrifice. To reach this recommendation I constrain the market liberal''s limited endorsement of taxation by drawing on the (idealized) postcommunist privatizer''s continuing commitment to populism. (shrink)
This paper examines the claims in the debate on cognitive enhancement in neuroethics that society wide pressure to enhance can be expected in the near future. The author uses rational choice modeling to test these claims and proceeds with the analysis of proposed types of solutions. The discourage use, laissez-faire and prohibition types of policy are scrutinized for effectiveness, legitimacy and associated costs. Special attention is given to the moderately liberal discourage use policy (and the gate-keeper and taxation approaches (...) within this framework), as many authors presuppose that this type of policy would best serve public interest. Different more or less articulated models in the taxation approach (Tobacco regulation analogy, Coffee-shop system, Regulatory Authority for Cognitive Enhancements and Economic Disincentives Model) are analyzed from the point of view of justificatory liberalism. The author concludes that prohibition and laissez-faire types of policy would neither be effective nor justified. A moderately liberal public policy shows more promise, but not all approaches within this type of policy would be legitimate and effective. The “gate-keeper” approach and related models could not be justified whereas approach based on taxation with suitable models might be legitimate and effective. (shrink)
Modern military engagements are made possible by a state’s ability to easily acquire revenue. By either taking the money from its citizens via taxation, borrowing funds through bonds or loans from private financiers or other governments, or inflating the currency by issuing bank notes without the backing of specie or [...].
Ethical conduct in practice has been increasingly recognised as vital to the accountancy profession following the collapse of Andersen. The foundational principles underpinning accountancy ethics receive relatively uniform recognition worldwide so that this paper concentrates on exploring how to introduce these concepts into established courses at undergraduate level. Historically, the teaching of accounting techniques has been isolated from the personal assimilation of accountancys ethical values by students. Alternative approaches are considered, of a dedicated capstone ethical course or through more progressive (...) integration within existing parts of an established curriculum. An opportunistic example of the latter is then described with the rationale, potential benefits, student reactions and practical difficulties assessed. Overall, the paper explains why, alongside technical skills, their personal development requires undergraduates to develop how to apply for themselves given professional values. It contributes suggestions as to methodologies, content and material for short modules within financial reporting, taxation, auditing and social/ environmental accountancy courses while reflecting on the limitations and potential of their use. (shrink)
We can define all political theories pertinent in contemporary modern societies using a model based on only two variables. The first variable can be characterized as a spectrum between economic right and left wing theories. The spectrum can be easily defined by a strictly economic tradeoff of the desired level of taxation juxtaposed to the desired level of social services. The second variable can be defined as a distinction between liberal-individualisticand communitarian conception of persons.This leads to four positions, the (...) four pillars of contemporary political philosophy: left wing liberalism (popular liberalism), right win liberalism (popular libertarianism), left wing communitarianism (popular socialist communitarianism) and right wing communitarianism (thetraditionalist stripe of conservatism). The problem is that the last of those positions has not been well presented in philosophical literature. (shrink)
The body of the law is an ambiguous phrase. Conventionally, it designates the law as a determinate corpus; legal codes, statutes, and the rulings of common law. But it can also refer to the subjected body that is produced by and is part of the law. This subjected body is necessary for the law's existence. Thinking Through the Body of the Law reconceives the role of the body in the founding, maintaining, and regulation of our legal systems and social order (...) and elaborates on its implications for issues of legal responsibility and justice. Taking into account and sometimes challenging the tenets of critical legal theory, critical race theory, and feminist jurisprudence, these essays examine the body and the law as they relate to surrogacy, the Holocaust, land-rights for Aboriginals, murder, the media and insanity, taxation, genetic engineering, and sexy dressing and sexual harassment. (shrink)
Back in the nineteen-seventies, inflation and unemployment were rapidly increasing together in the Western world, although according to the then ruling Keynesian priesthood they would never do so. By the end of the decade, the proudly proclaimed ability of the Keynesians to fine-tune the economy was shown to be a sham. Their performance records varied from country to country but the overall picture was bleak. Their technocratic macroeconomic management had delivered high levels of public spending, taxation, public debt, inflation, (...) unemployment and bureaucracy and little else.1 As the size of government expanded, the productive sectors of the economy contracted. It became clear to almost everybody that the Keynesian orthodoxy was if not a road to serfdom then certainly a dead end street. Yet, now, in the wake of the spectacular crisis following the bursting of the housing bubble in the U.S.A., people from all over the political spectrum are clamoring for the return of Keynes. On all sides, greed is denounced as the motive.. (shrink)
This chapter identifies two types of moral dilemma. The first type is described as ethical clash: whether affirmative action is just or unjust, for example, or whether withholding information from an inquisitive relative is honest or dishonest. In these cases the dilemma takes the form of conflict between an ethical predicate and its complement. The second type of moral dilemma is ethical overlap. Instead of a clash between a single predicate and its complement, here two or more predicates apply. Dilemmas (...) associated with white lies, for example, often depart from the recognition that such acts are both dishonest and avoid inflicting pain. Similarly, social dilemmas over progressive taxation may arise despite agreement that progressive systems both decrease liberty and increase equality. Which predicate should take precedence? Strategies for dealing with both types of dilemma are proposed. (shrink)
In order to compare the distributive principle between Marx and Rawls on justice, we have to definite the concept of distributive justice, injustice and beyond justice. By Marx the theoretical concept of distributive justice is something like distribution according to contribution, that is what you earn correspondence to what you have done, principally it is also could be accepted by Rawls, but as soon as we actualities this principle from theory to reality, it is distorted, on the sense of Marx, (...) by the actual capitalism social structure. Related to the principle of justice I regard the principle of beyond justice as distribution regardless what youhave done, under the situation of capitalism, it means to adjust distribution by the way of taxation and etc, which is defended by Rawls with justice as fairness, under the situation of supposed communism, it means distribution according to one’s needs. The principle of distributive injustice could be understood as economic exploitation with Marx’ labor theory of value, but it first comes from Hegel’s theory of labor alienation. With this understanding of the principle of distributive justice, injustice and beyond justice, we try to analysis distributive principle from theory to reality between Karl Marx and John Rawls. (shrink)
