Kok-Chor Tan has recently defended a novel theory of egalitarian distributive justice, institutional luck egalitarianism (ILE). On this theory, it is unjust for institutions to favor some individuals over others based on matters of luck. Tan takes his theory to preserve the intuitive appeal of luck egalitarianism while avoiding what he regards as absurd implications that face other versions of luck egalitarianism. Despite the centrality of the concept of institutional influence to his theory, Tan never spells out precisely what it (...) means for an inequality to be produced by an institution. In this paper, I consider different conceptions of institutional influence that ILE might employ. It appears that however this concept is construed, ILE has serious problems. On some conceptions, the luck egalitarian character of the theory is undermined. On others, the theory gives rise to precisely the sorts of absurd implications facing other versions of luck egalitarianism that Tan takes his theory to avoid. (shrink)

This article carves out a new path between the two dominant wings of contemporary egalitarianism. The luck egalitarian emphasis on choice and personal responsibility is misplaced because individuals differ so deeply, and arbitrarily, in their choice-making capacities. Allowing inequalities to result from ‘choice’ is akin to allowing inequalities to stem from the possession of any other morally arbitrary factor – such as skin colour or gender. The move towards relational egalitarianism has been a case of two-steps forward, one-step back. While (...) the shift away from the focus on choice is salutary, the concurrent rejection of luck is problematic, given the prevalence and importance of luck-based discrepancies in opportunities to lead a good life. A new conceptual framework is presented: good life egalitarianism. The guiding idea is that given the unavoidable arbitrariness of human capacities, the foundation for a good life should be assured for people regardless of the actual choices that they make. The essential goods necessary for leading a good life – such as the opportunities to self-determine and to enjoy non-dominating social relationships – should be guaranteed to all. (shrink)

Name der Zeitschrift: Deutsche Zeitschrift für Philosophie Jahrgang: 64 Heft: 5 Seiten: 757-767.

Widespread tax evasion and avoidance have recently led to both significant reforms of international tax governance and increased attention from theorists of global tax justice. Against the background of an analysis of the double challenge of effectiveness and distribution facing the taxation of multinational enterprises, this paper puts forward a taxonomy of recent contributions of the tax justice literature. This taxonomy not only opens up an original angle of interpretation on global tax justice, but also provides a vantage point from (...) which to evaluate recent reforms by the Organisation for Economic Co-operation and Development. (shrink)