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Justice and Taxation

Philosophy Compass 8 (12):1111-1122 (2013)

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  1. Can anyone beat the flat tax?Richard A. Epstein - 2002 - Social Philosophy and Policy 19 (1):140-171.
    The inequalities of wealth and fortune form a central part of the human condition, and these over time have been a constant source of social unease. Whether they should be praised and preserved or endured or corrected is an issue that produces uniform discord. One source of this difficulty in analysis stems from the possible ways in which these persistent inequalities arise. It is easy to condemn any differences in wealth created by the victor's expropriation of the vanquished's honest toil. (...)
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  • Tax Competition and Global Background Justice.Peter Dietsch & Thomas Rixen - 2014 - Journal of Political Philosophy 22 (2):150-177.
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  • (1 other version)Rescuing Justice and Equality.G. A. Cohen (ed.) - 2008 - Harvard University Press.
    In this stimulating work of political philosophy, acclaimed philosopher G. A. Cohen sets out to rescue the egalitarian thesis that in a society in which distributive justice prevails, peopleâes material prospects are roughly equal. Arguing against the Rawlsian version of a just society, Cohen demonstrates that distributive justice does not tolerate deep inequality. In the course of providing a deep and sophisticated critique of Rawlsâes theory of justice, Cohen demonstrates that questions of distributive justice arise not only for the state (...)
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  • (1 other version)If you're an egalitarian, how come you're so rich.Gerald Allan Cohen - 2000 - The Journal of Ethics 4 (1-2):1-26.
    Many people, including many egalitarian political philosophers, professa belief in equality while enjoying high incomes of which they devotevery little to egalitarian purposes. The article critically examinesways of resolving the putative inconsistency in the stance of thesepeople, in particular, that favouring an egalitarian society has noimplications for behaviour in an unequal one; that what''s bad aboutinequality is a social division that philanthropy cannot reduce; thatprivate action cannot ensure that others have good lives; that privateaction can only achieve a ``drop in (...)
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  • Extra rempublicam nulla justitia?Joshua Cohen & Charles Sabel - 2006 - Philosophy and Public Affairs 34 (2):147–175.
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  • Should Expatriates Vote?Claudio López-Guerra - 2005 - Journal of Political Philosophy 13 (2):216-234.
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  • Global Taxes on Natural Resources.Paula Casal - 2011 - Journal of Moral Philosophy 8 (3):307-327.
    Thomas Pogge's Global Resources Dividend relies on a flat tax on the use of natural resources to fund the eradication of world poverty. Hillel Steiner's Global Fund taxes the full rental value of owned natural resources and distributes the proceeds equally. The paper compares the Dividend and the Fund and defends the Global Share, a novel proposal that taxes either use or ownership, does so (when possible) progressively, and distributes the revenue according to a prioritarian rather than a sufficientarian or (...)
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  • The integration of immigrants.Joseph Carens - 2005 - Journal of Moral Philosophy 2 (1):29-46.
    This paper considers normative questions about the integration of legally resident immigrants into contemporary liberal democratic states. First, I ask to what extent immigrants should enjoy the same rights as citizens and on what terms they should have access to citizenship itself. I defend two general principles: (1) differential treatment requires justi.cation; (2) the longer immigrants have lived in the receiving society, the stronger their claim to equal rights and eventually to full citizenship. Second, I explore additional forms of economic, (...)
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  • Equality, priority, and positional goods.Harry Brighouse & Adam Swift - 2006 - Ethics 116 (3):471-497.
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  • Ronald Dworkin, Sovereign Virtue: The Theory and Practice of Equality. [REVIEW]Richard J. Arneson - 2002 - Ethics 112 (2):367-371.
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  • What is the point of equality.Elizabeth S. Anderson - 1999 - Ethics 109 (2):287-337.
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  • Justice in Finance: The Normative Case for an International Financial Transaction Tax.Gabriel Wollner - 2014 - Journal of Political Philosophy 22 (4):458-485.
    There has recently been much debate about the idea of levying a tax on particular transactions on international financial markets. Economists have argued about how much revenue such an international financial transaction tax would raise and they disagree about what effects it would have on trade volumes, financial stability, and overall growth. Politicians have argued about the feasibility of introducing such a tax internationally and they disagree on its adequacy as a policy response to the current financial and economic crisis. (...)
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  • Fairness, Respect, and the Egalitarian Ethos.Jonathan Wolff - 1998 - Philosophy and Public Affairs 27 (2):97-122.
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  • Property rights and the resource curse.Leif Wenar - 2008 - Philosophy and Public Affairs 36 (1):2–32.
    forthcoming in Philosophy & Public Affairs [2008].
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  • Smoking and Social Justice.Kristin Voigt - 2010 - Public Health Ethics 3 (2):91-106.
    Smoking is disproportionately common among the disadvantaged, both within many countries and globally; the burden associated with smoking is, therefore, borne to a great extent by the disadvantaged. In this paper, I argue that this should be regarded as a problem of social justice. Even though smokers do, in a sense, ‘choose’ to smoke, the extent to which these choices can legitimise the resulting inequalities is limited by the unequal circumstances in which they are made. An analysis of the empirical (...)
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  • An essay on rights.Hillel Steiner - 1994 - Oxford, UK ;: Blackwell.
    This book addresses the perennial question: What is justice?
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  • Climate change and the duties of the advantaged.Simon Caney - 2010 - Critical Review of International Social and Political Philosophy 13 (1):203-228.
    Climate change poses grave threats to many people, including the most vulnerable. This prompts the question of who should bear the burden of combating ?dangerous? climate change. Many appeal to the Polluter Pays Principle. I argue that it should play an important role in any adequate analysis of the responsibility to combat climate change, but suggest that it suffers from three limitations and that it needs to be revised. I then consider the Ability to Pay Principle and consider four objections (...)
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  • Health, Luck, and Justice.Shlomi Segall - 2009 - Princeton University Press.
    Health, Luck, and Justice is the first attempt to systematically apply luck egalitarianism to the just distribution of health and health care.
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  • (1 other version)Review of David Schmidtz: The Limits of Government: An Essay on the Public Goods Argument.[REVIEW]Gregory S. Kavka - 1992 - Ethics 102 (2):399-401.
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  • A Theory of Justice: Revised Edition.John Rawls - 1999 - Harvard University Press.
    Previous edition, 1st, published in 1971.
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  • Justice as fairness: a restatement.John Rawls (ed.) - 2001 - Cambridge: Harvard University Press.
    This book originated as lectures for a course on political philosophy that Rawls taught regularly at Harvard in the 1980s.
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  • (3 other versions)A theory of justice.John Rawls - 2009 - In Steven M. Cahn (ed.), Exploring ethics: an introductory anthology. New York: Oxford University Press. pp. 133-135.
    Though the Revised Edition of A Theory of Justice, published in 1999, is the definitive statement of Rawlsıs view, so much of the extensive literature on ...
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  • (1 other version)A Theory of Justice.John Rawls - 1971 - Oxford,: Harvard University Press. Edited by Steven M. Cahn.
    Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition.
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  • Freedom of occupational choice.Michael Otsuka - 2008 - Ratio 21 (4):440-453.
    Cohen endorses the coercive taxation of the talented at a progressive rate for the sake of realizing equality. By contrast, he denies that it is legitimate for the state to engage in the 'Stalinist forcing' of people into one or another line of work in order to bring about a more egalitarian society. He rejects such occupational conscription on grounds of the invasiveness of the gathering and acting upon information regarding people's preferences for different types of work that would be (...)
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  • The endowment tax puzzle.Kristi A. Olson - 2010 - Philosophy and Public Affairs 38 (3):240-271.
    Unlike the traditional earnings tax which is based on the individual’s actual income, the endowment tax is based on the individual’s maximum potential income. The endowment tax raises a frightful prospect: an individual taxed according to her potential income as, say, a corporate lawyer might be forced to give up her preferred occupation as a philosophy professor and to work as a corporate lawyer in order to pay her taxes. Although this seems to be an impermissible intrusion on freedom, the (...)
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  • (3 other versions)A Theory of Justice.John Rawls - unknown
    Since it appeared in 1971, John Rawls's A Theory of Justice has become a classic. The author has now revised the original edition to clear up a number of difficulties he and others have found in the original book. Rawls aims to express an essential part of the common core of the democratic tradition--justice as fairness--and to provide an alternative to utilitarianism, which had dominated the Anglo-Saxon tradition of political thought since the nineteenth century. Rawls substitutes the ideal of the (...)
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  • The Problem of Global Justice.Thomas Nagel - 2005 - Philosophy and Public Affairs 33 (2):113-147.
    We do not live in a just world. This may be the least controversial claim one could make in political theory. But it is much less clear what, if anything, justice on a world scale might mean, or what the hope for justice should lead us to want in the domain of international or global institutions, and in the policies of states that are in a position to affect the world order. By comparison with the perplexing and undeveloped state of (...)
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  • The Political Liberal Case Against the Estate Tax.Edward J. Mccaffery - 1994 - Philosophy and Public Affairs 23 (4):281-312.
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  • Persons, Rights, and the Moral Community.Loren E. Lomasky - 1987 - Oup Usa.
    This book presents the foundations of a liberal individualistic theory of rights, and explains what rights we have and do not have, why we have them, who is and who is not a holder of rights, and the place of rights within the overall structure of morality. The author argues for the moral importance of individual commitments to 'projects', and demonstrates the implications of this for a variety of problems and issues.
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  • Justice Without Borders: Cosmopolitanism, Nationalism, and Patriotism.Kok-Chor Tan - 2004 - New York: Cambridge University Press.
    The cosmopolitan idea of justice is commonly accused of not taking seriously the special ties and commitments of nationality and patriotism. This is because the ideal of impartial egalitarianism, which is central to the cosmopolitan view, seems to be directly opposed to the moral partiality inherent to nationalism and patriotism. In this book, Kok-Chor Tan argues that cosmopolitan justice, properly understood, can accommodate and appreciate nationalist and patriotic commitments, setting limits for these commitments without denying their moral significance. This book (...)
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  • Responsibility for Justice.Iris Marion Young - 2011 - , US: Oxford University Press USA.
    In her long-awaited Responsibility for Justice, Young discusses our responsibilities to address "structural" injustices in which we among many are implicated, often by virtue of participating in a market, such as buying goods produced in sweatshops, or participating in booming housing markets that leave many homeless.
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  • (1 other version)Nagel's Atlas.A. J. Julius - 2006 - Philosophy and Public Affairs 34 (2):176–192.
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  • (1 other version)Nagel's Atlas.A. J. Julius - 2008 - Philosophy and Public Affairs 34 (2):176-192.
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  • The Constitution of Liberty.Friedrich A. Hayek - 1961 - Philosophical Review 70 (3):433-434.
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  • Review of Russell Hardin: Collective Action[REVIEW]Russell Hardin - 1984 - Ethics 94 (2):336-339.
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  • The ethics of a smoking licence.Daniel Halliday - 2016 - Journal of Medical Ethics 42 (5):278–284.
    In this paper, I am going to explore some of the moral considerations relating to smoking licences. And I shall offer a limited defence of licences as a replacement for sales tax on tobacco products. This defence will include some moral arguments in favour of one particular licence design over others.
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  • Is Inheritance Morally Distinctive?Daniel Halliday - 2013 - Law and Philosophy 32 (5):619-644.
    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 (...)
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  • On Education.Harry Brighouse - 2005 - Routledge.
    What is education for? Should it produce workers or educate future citizens? Is there a place for faith schools - and should patriotism be taught? In this compelling and controversial book, Harry Brighouse takes on all these urgent questions and more. He argues that children share four fundamental interests: the ability to make their own judgements about what values to adopt; acquiring the skills that will enable them to become economically self-sufficient as adults; being exposed to a range of activities (...)
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  • Global Justice: A Cosmopolitan Account.Gillian Brock - 2009 - Oxford, GB: Oxford University Press. Edited by Catriona McKinnon.
    Gillian Brock develops a model of global justice that takes seriously the moral equality of all human beings notwithstanding their legitimate diverse identifications and affiliations. She addresses concerns about implementing global justice, showing how we can move from theory to feasible public policy that makes progress toward global justice.
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  • Morals by agreement.David P. Gauthier - 1986 - New York: Oxford University Press.
    Is morality rational? In this book Gauthier argues that moral principles are principles of rational choice. He proposes a principle whereby choice is made on an agreed basis of cooperation, rather than according to what would give an individual the greatest expectation of value. He shows that such a principle not only ensures mutual benefit and fairness, thus satisfying the standards of morality, but also that each person may actually expect greater utility by adhering to morality, even though the choice (...)
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  • Proportionate taxation as a fair division of the social surplus: The strange career of an idea.Barbara H. Fried - 2003 - Economics and Philosophy 19 (2):211-239.
    The article considers a surprisingly resilient argument, going back to Adam Smith, for the fairness of proportionate taxation: that proportionate taxation represents the fair way to divide the surplus value produced by social cooperation among all of society's members. The article considers two recent variants on that argument, one by Richard Epstein in Takings and one by David Gauthier in Morals by Agreement. It concludes that the normative and empirical assumptions that underlie these, and all other variants, of the argument (...)
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  • Review of Milton Friedman: Capitalism and Freedom[REVIEW]Milton Friedman - 1962 - Ethics 74 (1):70-72.
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  • The Cambridge companion to Rawls.Samuel Richard Freeman (ed.) - 2003 - New York: Cambridge University Press.
    Each volume of this series of companions to major philosophers contains specially commissioned essays by an international team of scholars and will serve as a reference work for students and nonspecialists. John Rawls is the most significant and influential philosopher and moral philosopher of the twentieth century. His work has profoundly shaped contemporary discussions of social, political and economic justice in philosophy, law, political science, economics and other social disciplines. In this exciting collection of new essays, many of the world's (...)
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  • Distributive Justice and Freedom: Cohen on Money and Labour*: Cécile Fabre.Cécile Fabre - 2010 - Utilitas 22 (4):393-412.
    In his recent Rescuing Justice and Equality, G. A. Cohen mounts a sustained critique of coerced labour, against the background of a radical egalitarian conception of distributive justice. In this article, I argue that Cohenian egalitarians are committed to holding the talented under a moral duty to choose socially useful work for the sake of the less fortunate. As I also show, Cohen's arguments against coerced labour fail, particularly in the light of his commitment to coercive taxation. In the course (...)
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  • Anarchy, State, and Utopia.Robert Nozick - 1974 - New York: Basic Books.
    Winner of the 1975 National Book Award, this brilliant and widely acclaimed book is a powerful philosophical challenge to the most widely held political and social positions of our age--liberal, socialist, and conservative.
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  • Is inheritance justified?D. W. Haslett - 1986 - Philosophy and Public Affairs 15 (2):122-155.
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  • Immigrants and the Right to Stay.Joseph H. Carens - 2010 - MIT Press.
    Suggests that illegal immigrants should be offered a path to citizenship.
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  • (1 other version)Principles of Social Justice.David Miller - 2002 - Political Theory 30 (5):754-759.
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  • The Civic Minimum: On the Rights and Obligations of Economic Citizenship.Stuart Gordon White (ed.) - 2003 - Oxford University Press.
    In this highly relevant and important contribution to the debate on the future of the welfare state, Stuart White reconsiders the principles of economic citizenship appropriate to a democratic society, and explores the radical implications of these principles for public policy.
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  • The ethics of liberty.Murray Newton Rothbard - 1982 - Atlantic Highlands, N.J.: Humanities Press.
    In his new introduction to this current edition of this classic in the field originally published in 1982 (Humanities Press), Hoppe (economics, U. of Nevada, Las Vegas--as was the late author) extols Rothbard's marriage of the "value-free" science of economics with the normative enterprise of ethics and their offspring: libertarianism. Discussion areas are: natural law, a theory of liberty, the state vs. liberty, modern alternative theories of liberty, and toward a theory of strategy for liberty. Annotation copyrighted by Book News, (...)
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