In this paper, we argue that Samuel Pufendorf's works on natural law contain a sentimentalist theory of morality that is Smithian in its moral psychology. Pufendorf's account of how ordinary people make moral judgements and come to act sociably is surprisingly similar to Smith's. Both thinkers maintain that the human desire for esteem, manifested by resentment and gratitude, informs people of the content of central moral norms and can motivate them to act accordingly. Finally, we suggest that given Pufendorf's theory (...) of socially imposed moral entities, he has all the resources for a sentimentalist theory of morality. (shrink)

On doit à l’économiste américain d’origine allemande, Richard A. Musgrave, la formulation des critères d’Équité Horizontale (ÉH) et d’Équité Verticale (ÉV). Étant donnée une base fiscale, l’ÉH veut que les égaux soient traités également, alors que l’ÉV exige que les inégaux soient traités inégalement (par exemple que les plus riches payent proportionnellement plus d’impôts). Musgrave opère en 1959 une redescription créative de considérations d’équité qui ont une longue histoire de Hobbes à Buchanan, en passant notamment par la fameuse maxime de (...) Adam Smith. La reconstruction généalogique montre que l’ÉV et l’ÉH relèvent de la justice distributive au sens aristotélicien du terme. Un critère purement formel, l’équité en matière d’impôt signifie l’égalité proportionnelle dans la répartition des charges communes à tous les individus membres d’une communauté politique. À défaut d’un consensus théorique sur la manière de conceptualiser les contribuables, l’ÉH conserve tout de même une valeur de principe régulateur dans le cadre non idéal de débats de réforme fiscale.Codes JEL : H20, B11, B12, B20, B40, D63. (shrink)

Book IV of Adam Smith's Wealth of Nations concerns two rival economic theories, Mercantilism and Physiocracy. The latter, François Quesnay's system, occupies only the ninth and final chapter, and it begins with a stunning dismissal. Yet, fifteen pages later, Smith praises this theory to the skies. That cries out for explanation. Like Mercantilism, Smith's system emphasizes commerce, whereas Quesnay's is confined to agriculture. But like Physiocracy, Smith's system is built on individual liberty, whereas Mercantilism is one of government control. Despite (...) his initial put-down, Smith is naturally inclined more toward Quesnay's philosophy. And the main thesis of my paper is to suggest one reason for this that has not previously been brought to light, and that can explain Smith's extravagant praise for it. Quesnay employs a Newtonian scientific method different from the one emphasized in Smith's early ‘Astronomy’ treatise, a method Smith first prominently introduced a decade after his meetings with Quesnay, in Wealth of Nations and Smith's eulogy for Hume, and in the sixth edition of his Theory of Moral Sentiments. (shrink)