This article considers and ultimately rejects three prominent liberal egalitarian strategies for safeguarding the occupational freedom of the economically talented. First, Dworkinian concerns regarding the envy of the talented for the less talented are shown to be insufficient to rule out occupationally coercive taxation. Second, Rawlsian arguments about the priority of basic liberties in general and freedom of occupation in particular are shown to be unsuccessful, primarily because Rawls lacks the theoretical resources to protect freedom of occupation as a basic (...) liberty. Finally, concerns about the practical difficulty and moral undesirability of gathering the information necessary to implement occupationally coercive taxation are shown to be insufficient to rule out such taxation. The aim of the article is not to lead liberal egalitarians to reject freedom of occupation. Rather, the aim is to highlight the difficulties in protecting freedom of occupation and to motivate work on alternative liberal egalitarian strategies for safeguarding this important economic liberty. At the end of the article, a hypothesis is put forward for why occupationally coercive taxation should be rejected that appeals to the prohibition on using people as means. (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)

Este trabajo investiga las implicancias prácticas tributarias de la teoría rawlsiana de la justicia. Para ello se examinan las consideraciones morales que la teoría juzga aplicables al modelo de sociedad denominado "democracia de propietarios". Luego se explicita la manera en que se aplican sus principios en contextos de inequidad social. Finalmente, se consideran dos propuestas de aplicación práctica para basar el sistema tributario sobre los tributos al consumo. Se evalúa si estas propuestas son compatibles con la teoría liberal igualitaria rawlsiana (...) y si colaboran en la promoción de las bases del autorrespeto y la reciprocidad cívica. (shrink)