Results for 'Taxation'

34 found
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  1. 'Taxation, Conscientious Objection and Religious Freedom'.Annabelle Lever - 2013 - Ethical Perspectives 20 (1):144-153.
    This is part of a symposium on conscientious objection and religious freedom inspired by the US Catholic Church's claim that being forced to pay for health insurance that covers abortions (the effect of 'Obamacare')is the equivalent of forcing pacifists to fight. This article takes issue with this claim, and shows that while it would be unjust on democratic principles to force pacifists to fight, given their willingness to serve their country in other ways, there is no democratic objection to forcing (...)
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  2. Taxation, Redistribution and Property Rights.Peter Vallentyne - 2012 - In Andrei Marmor (ed.), Routledge Companion to Philosophy of Law. Routledge.
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  3.  86
    Achieving Income Justice in Professional Sports: Limitation, Taxation, or Donation.Gottfried Schweiger - 2012 - Physical Culture and Sport 56 (1):12-22.
    This paper is based on the assumption that the high incomes of some professional sports athletes, such as players in professional leagues in the United States and Europe, pose an ethical problem of social justice. I deal with the questions of what should follow from this evaluation and in which ways those incomes should be regulated. I discuss three different options: a) the idea that the incomes of professional athletes should be limited, b) the idea that they should be vastly (...)
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  4. Philosophy of Taxation and Tax Exemptions of the Churches in the Ejisu Municipality of Ghana.Alphonsus Beni, Juliet Banoeng-Yakubo & Bernard Oduro-Amankwaah - 2021 - International Journal of Innovative Research and Development 10 (2):1-17.
    In recent years, the practice of tax exemption for churches has become a source of open scrutiny, argument, and controversy on the part of both government and religious leaders. The study attempted to assess the main principles that government base on to impose taxes on its citizenry and to assess the tax exemption status of the churches in Ghana. Exploratory, descriptive and cross-section surveys were used to investigate and discover from respondent’s information on the topic to provide a report on (...)
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  5. The Mirage of Mark-to-Market: Distributive Justice and Alternatives to Capital Taxation.Charles Delmotte & Nick Cowen - 2019 - Critical Review of International Social and Political Philosophy:1-24.
    Substantially increased wealth inequality across the developed world has prompted many philosophers, economists and legal theorists to support comprehensive taxes on all forms of wealth. Proposals include levying taxes on the basis of total wealth, or alternatively the change in the value of capital holdings measured from year-to-year. This contrasts with most existing policies that tax capital assets at the point they are transferred from one beneficiary to another through sale or gifts. Are these tax reforms likely to meet their (...)
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  6. Is Wealth Redistribution a Rights Violation?Michael Huemer - manuscript
    I argue that taxation for redistributive purposes is a property rights violation, responding to arguments (due to Nagel, Murphy, Sunstein, and Holmes) claiming that individuals lack ownership of their pretax incomes.
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  7. Self-Ownership and the Limits of Libertarianism.Robert S. Taylor - 2005 - Social Theory and Practice 31 (4):465-482.
    In the longstanding debate between liberals and libertarians over the morality of redistributive labor taxation, liberals such as John Rawls and Ronald Dworkin have consistently taken the position that such taxation is perfectly compatible with individual liberty, whereas libertarians such as Robert Nozick and Murray Rothbard have adopted the (very) contrary position that such taxation is tantamount to slavery. In this paper, I argue that the debate over redistributive labor taxation can be usefully reconstituted as a (...)
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  8.  42
    Robots, Jobs, Taxes, and Responsibilities.Luciano Floridi - 2017 - Philosophy and Technology 30 (1):1-4.
    Robots—in the form of apps, webbots, algorithms, house appliances, personal assistants, smart watches, and other systems—proliferate in the digital world, and increasingly perform a number of tasks more speedily and efficiently than humans can. This paper explores how in the future robots can be regulated when working alongside humans, focusing on issues such as robot taxation and legal liability.
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  9.  43
    The All Too Human Welfare State: Freedom Between Gift and Corruption.Paolo Silvestri - 2019 - Teoria E Critica Della Regolazione Sociale 19 (2):123-145.
    Can taxation and the redistribution of wealth through the welfare state be conceived as a modern system of circulation of the gift? But once such a gift is institutionalized, regulated and sanctioned through legal mechanisms, does it not risk being perverted or corrupted, and/or not leaving room for genuinely altruistic motives? What is more: if the market’s utilitarian logic can corrupt or ‘crowd out’ altruistic feelings or motivations, what makes us think that the welfare state cannot also be a (...)
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  10.  17
    Free Online Services: Enabling, Disenfranchising, Disempowering.Luciano Floridi - 2015 - Philosophy and Technology 28 (2):163-166.
    Free online services have become an essential part of onlife experience in the digital society. And yet, such digital gifts can be argued to represent a modern-day Trojan horse. This paper advances the theory that, far from being “free”, the digital gift economy disempowers and disenfranchises users, eroding privacy and promoting inequality. It concludes that what is needed to improve the situation is better taxation and stricter regulation of the advertising industry.
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  11.  88
    Public Goods and the Paying Public.Edmund F. Byrne - 1995 - Journal of Business Ethics 14 (2):117 - 123.
    This paper proposes a way to undercut anarchist objections to taxation without endorsing an authoritarian justification of government coercion. The argument involves public goods, as understood by economists and others. But I do not analyse options of autonomous prisoners and the like; for, however useful otherwise, these abstractions underestimate the real-world task of sorting out the prerogatives of and limits on ownership. Proceeding more contextually, I come to recommend a shareholder addendum to the doctrine of public goods. This recommendation (...)
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  12. Income Inequality: What’s Wrong with It, and What’s Not.Filip Spagnoli - manuscript
    In this paper, I list a number of commonly cited negative effects of high or rising levels of income inequality and examine the literature in order to assess the statistical and empirical evidence in favor of or against the presence and/or strength of those negative effects. Given the prevalence of the topic of income inequality in contemporary political, economic and social discussions, it's important to have a good understanding of the effects of income inequality and to be able to identify (...)
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  13. Justice and the Meritocratic State.Thomas Mulligan - 2018 - New York: Routledge.
    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 (...)
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  14.  48
    Public Cartels, Private Conscience.Michael Cholbi - 2018 - Politics, Philosophy and Economics 17 (4):356-377.
    Many contributors to debates about professional conscience assume a basic, pre-professional right of conscientious refusal and proceed to address how to ‘balance’ this right against other goods. Here I argue that opponents of a right of conscientious refusal concede too much in assuming such a right, overlooking that the professions in which conscientious refusal is invoked nearly always operate as public cartels, enjoying various economic benefits, including protection from competition, made possible by governments exercising powers of coercion, regulation, and (...). To acknowledge a right of conscientious refusal is to license professionals to disrespect the profession’s clients, in opposition to liberal ideals of neutrality, and to engage in moral paternalism toward them; to permit them to violate duties of reciprocity they incur by virtue of being members of public cartels; and to compel those clients to provide material support for conceptions of the good they themselves reject. However, so long... (shrink)
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  15. A Libertarian Response to Macleod 2012: “If You’Re a Libertarian, How Come You’Re So Rich?”.J. C. Lester - 2014 - In Explaining Libertarianism: Some Philosophical Arguments. Buckingham, England: The University of Buckingham Press. pp. 95-105.
    This is a response to Macleod 2012's argument that the history of unjust property acquisitions requires rich libertarians to give away everything in excess of equality. At first, problematic questions are raised. How much property is usually inherited or illegitimate? Why should legitimate inheritance be affected? What of the burden of proof and court cases? A counterfactual problem is addressed. Three important cases are considered: great earned wealth; American slavery; land usurpation. All are argued to be problematic for Macleod 2012's (...)
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  16. Exploitation and Economic Justice in the Liberal Capitalist State.Mark R. Reiff - 2013 - Oxford University Press.
    Exploitation and Economic Justice in the Liberal Capitalist State offers the first new, liberal theory of economic justice to appear in more than 30 years. The theory presented is designed to offer an alternative to the most popular liberal egalitarian theories of today and aims to be acceptable to both right and left libertarians too.
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  17.  73
    Society, Its Process and Prospect.Spencer Heath - 2016 - Libertarian Papers 8:211-220.
    Society, based on contract and voluntary exchange, is evolving, but remains only partly developed. Goods and services that meet the needs of individuals, such as food, clothing, and shelter, are amply produced and distributed through the market process. However, those that meet common or community needs, while distributed through the market, are produced politically through taxation and violence. These goods attach not to individuals but to a place; to enjoy them, individuals must go to the place where they are. (...)
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  18. Turning the Tide on Tax.Martin O'Neill - 2015 - In Daisy-Rose Srblin (ed.), Values Added: Rethinking Tax for the 21st Century. Fabian Society. pp. 11-16.
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  19.  67
    Defending the Democratic Argument for Limitarianism: A Reply to Volacu and Dumitru.Dick Timmer - 2019 - Philosophia 47 (4):1331-1339.
    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 (...)
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  20. The Promise of Predistribution.Martin O'Neill - 2012 - Policy Network - Predistribution and the Crisis in Living Standards.
    If pursued with serious intent, Pre-distribution has the capacity to create an exciting and radical new agenda for social democracy. But the politics of Pre-distribution cannot be innocuous or uncontroversial. -/- In its more radical forms, predistribution is a potentially radical and inspiring project for social democrats who have come to see the limitations of the old ways of doing things. It’s a project that promises a strategy to deliver abundantly on values of social justice, economic freedom, and equality of (...)
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  21. Entreprises et conventionnalisme: régulation, impôt et justice sociale.Martin O'Neill - 2009 - Raison Publique.
    The focus of this article is on the place of the limited-liability joint stock corporation in a satisfactory account of social justice and, more specifically, the question of how such corporations should be regulated and taxed in order to secure social justice. -/- Most discussion in liberal political philosophy looks at state institutions, on the one hand, and individuals, on the other hand, without giving much attention to intermediate institutions such as corporations. This is in part a consequence of a (...)
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  22. Property-Owning Democracy and the Demands of Justice.Martin O'Neill & Thad Williamson - 2009 - Living Reviews in Democracy 1:1-10.
    John Rawls is arguably the most important political philosopher of the past century. His theory of justice has set the agenda for debate in mainstream political philosophy for the past forty years, and has had an important influence in economics, law, sociology, and other disciplines. However, despite the importance and popularity of Rawls's work, there is no clear picture of what a society that met Rawls's principles of justice would actually look like. This article sets out to explore that question.
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  23.  2
    Socio-Economical Aspects of the Collaborative Economy in Slovakia.Jolana Gubalova, Sona Capkova & Dagmar Kokavcova - 2021 - In Andrzej Klimczuk, Vida Česnuitytė & Gabriela Avram (eds.), The Collaborative Economy in Action: European Perspectives. University of Limerick. pp. 285-298.
    The terms “collaborative economy” or “sharing economy” have been commonly used in recent years to refer to a proliferation of initiatives, business models and forms of work. To observe this significant phenomenon is necessary to take into consideration a new perspective on social, economic, environmental, and political processes that can be created from a number of assets and skills, in innovative ways and at an unprecedented scale. Using of digital technologies for collaboration, communication, coordination, and value creation purposes is included (...)
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  24.  4
    United Kingdom: An Examination of the Configuration of the Sharing Economy, Pressing Issues, and Research Directions.Rodrigo Perez-Vega, Brian Jones, Penny Travlou & Cristina Miguel - 2021 - In Andrzej Klimczuk, Vida Česnuitytė & Gabriela Avram (eds.), The Collaborative Economy in Action: European Perspectives. University of Limerick. pp. 359-371.
    This chapter aims to examine the configuration of the sharing economy in the United Kingdom. The chapter provides an examination of the key opportunities and challenges that this socio-economic model generates in the country. It includes an account of different sharing economy initiatives in the United Kingdom, including crowdfunding projects, tool libraries, timesharing banks, men’s sheds, and shared workspaces, commercial sharing economy services, micro-libraries, community-gardening projects, and paid online peer-to-peer accommodation. Increased consumer choice and economic benefits derived from an extended (...)
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  25.  3
    A Snapshot of Slovenia's Collaborative Economy.Aleš Završnik, Katja Simončič, Manja Kitek Kuzman & Tomaž Kušar - 2021 - In Andrzej Klimczuk, Vida Česnuitytė & Gabriela Avram (eds.), The Collaborative Economy in Action: European Perspectives. University of Limerick. pp. 299-312.
    In Slovenia, the collaborative economy is in the early stages of development. The collaborative economy became a popular topic in 2015 when the government intensified its efforts to initiate a debate on legal reforms that would better accommodate foreign collaborative economy companies in Slovenia. While in 2016, the government was actively working on the topic and eager to start the discussions on legal reform in line with the European agenda for the collaborative economy since 2018, the issue has lost its (...)
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  26. Hypothetical Insurance and Higher Education.Ben Colburn & Hugh Lazenby - 2016 - Journal of Philosophy of Education 50 (4):587-604.
    What level of government subsidy of higher education is justified, in what form, and for what reasons? We answer these questions by applying the hypothetical insurance approach, originally developed by Ronald Dworkin in his work on distributive justice. On this approach, when asking how to fund and deliver public services in a particular domain, we should seek to model what would be the outcome of a hypothetical insurance market: we stipulate that participants lack knowledge about their specific resources and risks, (...)
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  27.  47
    Genetics Crime and Justice. [REVIEW]Sally Ramage - 2015 - CCL 9 (3):2-31.
    This review is unashamedly from the perspective of English law because busy United Kingdom criminal law solicitors and barristers mostly wish to know what the law states, which case is a precedent case and whether the author has provided up-to-date legal information. This is because legal practitioners deal with real and urgent cases. The English Income Tax Act gained Royal Assent in 1799 the first government attempt to stop early tax avoidance. Later, tax avoidance schemes (which in English Law were (...)
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  28. Why Not Socialism.Hrishikesh Joshi - 2019 - Public Affairs Quarterly 33 (3).
    According to G.A. Cohen, the principles of justice are insensitive to facts about human moral limitations. This assumption allows him to mount a powerful defense of socialism. Here, I present a dilemma for Cohen. On the one hand, if such socialism is to be realized through collective property ownership, then the information problem renders the ideal incoherent, not merely infeasible. On the other hand, if socialism is to incorporate private ownership of productive assets, then Cohen loses the resources to distinguish (...)
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  29.  83
    A Monetary Case for Value-Added Negative Tax.Michael Kowalik - 2015 - Real-World Economics Review 2015 (70):80-91.
    We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory of exchange, we argue that producers of value incur incidental expropriation of wealth associated with the deflationary effect that new value supply has on the purchasing power of money. In order to remedy the alleged inequity we propose a value-added negative tax (VANT) (...)
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  30.  61
    The Interdependence of Domestic and Global Justice.Valentin Beck - 2020 - Yearbook for Eastern and Western Philosophy 2019 (4):75-90.
    This article focuses on the challenge of determining the relative weight of domestic and global justice demands. This problem concerns a variety of views that differ on the metric, function, scope, grounds and fundamental interpretation of justice norms. I argue that domestic and global economic justice are irreducibly interdependent. In order to address their exact relation, I discuss and compare three theoretical models: the bottom-up-approach, which prioritizes domestic justice; the top-down-approach, which prioritizes global justice; and the horizontal framework, according to (...)
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  31. De l’incitation à la mutualisation : pourquoi taxer?Xavier Landes - 2010 - Les ateliers de l'éthique/The Ethics Forum 5 (1):140-155.
    Cet article évalue, du point de vue moral, les justifications possibles pour le recours à la taxation en vue de promouvoir des comportements « sains ». L’objectif est de démontrer qu’un tel instrument recevrait une meilleure justification, c’est-à-dire plus en accord avec des principes égalitariens respectueux de la liberté individuelle, s’ils s’inscrivaient dans une logique de mutualisation. Pour ce faire, les arguments du bien-être individuel et de l’efficience sociale sont discutés afin d’en pointer les fécondités et limites. Au travers (...)
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  32. The Augean Stables of Academe: How to Remove the Authoritarian Bias in Universities.J. C. Lester - 2018 - Misesuk.Org.
    The “free world” was the political rhetoric used during the Cold War in contrast to the “communist” countries. However, the “free world” was manifestly never free: the state considerably interfered with people in their persons and their property. And the “communist” countries were manifestly never communist: there was no common ownership of the means of production with the absence of social classes, money, and the state. It would have been more accurate to call them the “authoritarian world” and the “totalitarian (...)
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  33. Children's Rights, Parental Agency and the Case for Non-Coercive Responses to Care Drain.Anca Gheaus - 2014 - In Diana Meyers (ed.), Poverty, Agency, and Human Rights. Oxford University Press.
    Worldwide, many impoverished parents migrate, leaving their children behind. As a result children are deprived of continuity in care and, sometimes, suffer from other forms of emotional and developmental harms. I explain why coercive responses to care drain are illegitimate and likely to be inefficient. Poor parents have a moral right to migrate without their children and restricting their migration would violate the human right to freedom of movement and create a new form of gender injustice. I propose and defend (...)
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  34. Equal Pay for All: An Idea Whose Time Has Not, and Will Not, Come.Thomas Mulligan - 2021 - In Debating Equal Pay for All: Economy, Practicability and Ethics. Cham, Switzerland: pp. 21-35.
    The proposal on offer is a radical form of egalitarianism. Under it, each citizen receives the same income, regardless of profession or indeed whether he or she works or not. This proposal is bad for two reasons. First, it is inefficient. It would eliminate nearly all incentive to work, thereby shrinking national income and leaving all citizens poorly off (albeit equally poorly off). I illustrate this inefficiency via an indifference curve analysis. Second, the proposal would be regarded as unjust by (...)
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