In der vorliegenden Arbeit wird eine normative Analyse und Verteidigung der Erbschaftssteuer unternommen. Zunächst wird eine egalitaristische Argumentation für die Steuer entfaltet. Aufgrund ihrer progressiven Struktur ist die Erbschaftssteuer ein geeignetes Instrument, um der wachsenden ökonomischen Ungleichheit entgegenzuwirken und letztlich verschiedene egalitäre Ideale (politische Gleichheit, Chancengleicheit etc.) zu befördern. Anschließend wird untersucht, wie aus normativer Perspektive zu beurteilen ist, dass der Erblasser bei Erhebung der Steuer nicht mehr lebt. Die restliche Arbeit besteht in einer Auseinandersetzung mit den wichtigsten Einwänden gegen (...) die Erbschaftssteuer. So wird oft behauptet, diese verletze die natürlichen Eigentumsrechte des Erblassers bzw. des Erben und sie ignoriere zudem die Verdienstansprüche des Erblassers. Schließlich sei die Steuer aus diversen "familien-basierten" Erwägungen abzulehnen. Nicht nur werden diese Einwände erfolgreich zurückgewiesen; ferner wird gezeigt, dass einige der, diesen Argumenten zugrundeliegenden, Prinzipien selbst zur Verteidigung einer egalitären Erbschaftssteuer (also einer Erbschaftssteuer, die aus egalitären Prinzipien folgt) herangezogen werden können. (shrink)

In this paper, I argue that limitarian policies are a good means to further political equality. Limitarianism, which is a view coined and defended by Robeyns, is a partial view in distributive justice which claims that under non-ideal circumstances it is morally impermissible to be rich. In a recent paper, Volacu and Dumitru level two arguments against Robeyns’ Democratic Argument for limitarianism. The Democratic Argument states that limitarianism is called for given the undermining influence current inequalities in income and wealth (...) have for the value of democracy and political equality. Volacu and Dumitru’s Incentive Objection holds that limitarianism places an excessive and inefficient burden on the rich in ensuring political equality. The Efficacy Objection holds that even if limitarianism limits excessive wealth it still fails to ensure the preservation of political equality. In this paper, I will argue that both of these objections fail, but on separate grounds. I argue that the Incentive objection fails because one could appeal to limitarian policies that are different from the ones discussed by Volacu and Dumitru and which escape the problem of reduced productivity. I argue against the Efficacy Objection that limitarian policies are a partial but highly valuable step towards establishing political equality, and that they can and should complement or be complemented by other strategies. (shrink)

This article discusses two normative questions raised by cases of colonial settlement. First, is it sometimes wrong to migrate and settle in a previously inhabited land? If so, under what conditions? Second, should settler countries ever take steps to undo wrongful settlement, by enforcing repatriation and return? The article argues that it is wrong to settle in another country in cases where one comes with intent to colonize the population against their will, or one possesses an adequate territorial base somewhere (...) else, lacks an urgent interest in moving, and seeks to settle in a new place under conditions where settlement would severely harm the practices of prior occupants. It also argues for a presumption of repatriation and return in the first generation of wrongful settlement and holds that these remedies may be extended to second and higher generations in some – but not all – cases. (shrink)

In Morals by Agreement David Gauthier proposes four criteria for classifying a society's advancement toward ‘higher stages of human development.' Significantly, these criteria — material well-being, breadth of opportunity, average life-span, and density of population — do not include as an equally valuable achievement the society's capacity to sustain its standard of living. Nonetheless Gauthier presents three arguments intended to show that a community founded on his distributive theory will view depletionary resource policies as unreasonable and unacceptable. I shall contend (...) that these arguments do not succeed in motivating sustainable rates of resource exploitation. Furthermore, I argue that if truly just and rational resource use policies can be arrived at, such policies could only succeed by employing a conception of property rights substantially different from Gauthier's. (shrink)

Norman Daniels's new book, Just Health, brings together his decades of work on the problem of justice and health. It improves on earlier writings by discussing how we can meet health needs fairly when we cannot meet them all and by attending to the implications of the socioeconomic determinants of health. In this article I return to the core idea around which the entire theory is built: that the principle of equality of opportunity grounds a societal obligation to meet health (...) needs. I point, first, that nowhere does Daniels say just what version of that principle he accepts. I then proceed to construct a principle on his behalf, based on a faithful reading of Just Health. Once we actually nail down the principle, I argue, we will find that there are two problems: it is implausible in itself, and it fails to ground a societal obligation to meet health needs. (shrink)

The practice of giving the wealthy perpetual control of their assets is re-emerging in an era of great wealth inequality, long after it had been banned in common law countries. The philosophical justification for such control rests on the claim that there are posthumous rights to wealth, and that such rights do not extend in problematic way to other goods, such as political suffrage. On the basis of such a claim, we give people freedom of testation, and deem them vulnerable (...) to posthumous harm. I present a short history of legally sanctioned posthumous control of property in common law, and I argue that its philosophical justification is untenable. No principled case for posthumous rights to wealth survives scrutiny, and the large and powerful institutions that enforce such rights are morally illegitimate. (shrink)

This article provides a survey of various topics in which questions about taxation feature alongside questions about justice. It seeks to argue mainly that taxation is a rather fragmentary domain of inquiry about which it is hard to envisage the development of views about what justice requires with respect to tax policy in general. Guided by this idea, the article attempts to highlight some aspects of taxation whose connection with justice has been under-explored by philosophers, as well as to acquaint (...) the reader with a sense of the more thoroughly researched areas. (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)

The Sanskrit term dāya is generally understood as inheritance. This study examines an influential inheritance treatise from medieval Bengal, the Dāyabhāga, to explore how dāya conceptually overlaps with gifts, even though in inheritance, the deceased does not physically hand over the inheritance to the heir, a situation which appears remarkably distinct from gift-giving. Recent Euro-American research has explored the overlap between gift and inheritance considering primarily testate situations. However, attention has not been paid to this overlap by Indological scholarship, though (...) abundant work on Hindu inheritance exist. Apart from certain debates regarding etymology of dāya, there has not been much scholarly reflection on the conceptual understanding of dāya, perhaps due to the practical application of Hindu law during its times. This article, through a close textual study of the Dāyabhāga, attempts to fill in a small gap by demonstrating a conceptual overlap between inheritance and gifts, not just in testate, but in intestate situations as well. The study suggests that dāya is, in essence, gift-like, even though there are distinctions between gifts and inheritance. (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)

Entitlement theorists claim that bequest is a moral right. The aim of this essay is to determine whether entitlement theorists can, on their own grounds, consistently defend that claim. I argue that even if there is a moral right to self-appropriated property and to engage in inter vivos transfers, it is a mistake to contend that there exists an equivalent moral right to make a bequest. Taxing or regulating bequest does not violate an individual’s moral rights because, regardless of whether (...) bequest safeguards certain interests, those interests are not the interests of a living, morally inviolable being. Instead, they are the interests of a deceased entity that has lost the ability to track what it values and pursue projects in accord with those values – a quality that by entitlement theorists’ own arguments renders persons morally significant and deserving of rights in the first place. (shrink)

Like American politics, the academic debate over justice is polarized, with almost all theories of justice falling within one of two traditions: egalitarianism and libertarianism. This book provides an alternative to the partisan standoff by focusing not on equality or liberty, but on the idea that we should give people the things that they deserve. Mulligan argues that a just society is a meritocracy, in which equal opportunity prevails and social goods are distributed strictly on the basis of merit. That (...) gives citizens their just deserts. In addition to its novel conceptual approach, meritocracy is distinctive from existing work in two ways. First, it is grounded in research on how people actually think about justice. Empirical research reveals that people don't think that social goods should be distributed equally. Nor do they dismiss the idea of social justice. Across ideological and cultural lines, people want rewards to reflect merit. Second, the book discusses hot-button political issues and makes concrete policy recommendations. These issues include anti-meritocratic bias against women and racial minorities and the United States’ widening economic inequality. Justice and the Meritocratic State offers a new theory of justice and provides solutions to our most vexing social and economic problems. It will be of keen interest to philosophers, economists, and political theorists. (shrink)

Ordinary private property rights to things like land and money are typically assumed to be permanent. In contrast, intellectual property (IP) rights usually have term limits. Copyrights, patents, and trademarks all expire by default sometime after they’re formed. I argue that ordinary property (OP) should be more like IP. Certain types of private property rights should be subject to term limits, and after expiration the property should enter a tangible public domain. First, I define private property. Second, I argue the (...) purpose of private property rights is to facilitate access to resources, goods, and services. Conceptions of private property which undermine such access are unjustified. Third, I argue that term limits and the public domain help IP rights fulfill their purpose and could do the same for OP rights. Fourth, I consider specific policy proposals which would put term limits into practice. Finally, I raise and counter potential objections. (shrink)

Despite the prominence of thresholds and limits in theories of distributive justice, there is no general account of their role within such theories. This has allowed an ongoing lack of clarity and misunderstanding around threshold views in distributive justice. In this thesis, I develop an account of the conceptual structure of such views. Such an account helps understand and characterize threshold views, can subsume what may seem to be different debates about such views under one conceptual header, and can be (...) used to further examine and develop patterns of justice that draw on thresholds. In light of this account, I propose a novel characterization of sufficientarianism which sheds new light on the distinctiveness of sufficientarianism as a distributive principle and on the common objections to sufficientarianism. Moreover, I examine and defend limitarianism, which is the view that people should not have more than a certain amount of wealth. In particular, I argue in favour of limitarianism as a midlevel principle for guiding institutional design and individual actions and, furthermore, as a specification of what a just allocation of wealth requires under epistemic constraints. (shrink)

1. Among the most striking features of the political arrangements on this planet is its division into sovereign states.1 To be sure, in recent times, globalization has woven together the fates of communities and individuals in distant parts of the world in complex ways. It is partly for this reason that now hardly anyone champions a notion of sovereignty that would entirely discount a state’s liability the effects that its actions would have on foreign nationals. Still, state sovereignty persists as (...) a political fact. The number of states has increased enormously due to upheavals of the 20th century, and there is nothing in principle morally wrong with the existence of states - or so we will assume.2 What must be explored, then, are the limits of normatively plausible sovereignty. How bad does a government have to be for outsiders to be allowed to interfere? What responsibilities does a country incur because of its contribution to global warming? What obligations arise through trading? In this paper, we explore another pertinent question: to what extent is a country allowed to influence who lives on its territory by regulating immigration? The angle from which we approach this question continues to be neglected even now that questions of global justice are receiving much attention. Immigration amounts to a change in political relationships as immigrants alter their standing within one community and acquire a status elsewhere. Yet it also amounts to an alteration in physical relationship, since they acquire a relationship to a territory, making a life for themselves with the resources offered by a part of the earth.3 We base our exploration of.. (shrink)

In this paper, Ayelet Shachar begins by restating the main idea of her important book The Birthright Lottery : Citizenship and Global Inequality and then goes on to address in a constructive spirit the main themes raised by the five preceding comments written by scholars in the fields of law, philosophy and political science.Dans cet article, Ayelet Shachar commence par rappeler l’idée centrale de son livre important The Birthright Lottery: Citizenship and Global Inequality avant de répondre de manière constructive aux (...) cinq commentaires qui précèdent, rédigés par des experts dans les domaines du droit, de la philosophie et de la science politique. (shrink)