Legitime Besteuerung und konfiskatorische Expropriation
Legitime Besteuerung und konfiskatorische Expropriation
Zur philosophischen Legitimierbarkeit eines staatlichen Rechtes, auf das Vermögen der Bürger zuzugreifen
Abstract
The paper tries to contribute to the discussion of the following problem: Nearly every government acts as if it has a natural right to collect taxes - if necessary by force. How legitimate is such an act of expropriation? To find an acceptable solution, three different theories of property are discussed - eventually favouring the Kantian approach. Subsequently, possible vindications of taxation are presented: (1) control of conduct, (2) financing public institutions, (3) reduction of social differences. All three justifications turn out to be deficient. What remains is John St. Mill’s almost forgotten theory; he sees taxes as a sacrifice and, on this account, pleads for a proportional taxation.