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 (...) those who believe abortion to be murder to pay for health insurance coverage that includes abortion. (shrink)

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 (...) the background, facts, settings and concerns about the principles of taxation and the tax exemption status of churches. The study considered 120 people as its targeted sample of which 114 responded by the use of questionnaires. Also, descriptive analysis such as frequency and percentages were used to analyse the data. From the information gathered on the research, it was revealed that most Ghanaians representing 65.8% prefer the government to allocate taxes based on the benefits that taxpayers receive for paying taxes rather than the ability to pay or any other principle for the allocation of taxes. In addition, 57% of Ghanaians would like the religious organizations to enjoy their tax-exempt status despite allegation by critics that they are amassing wealth for themselves and not contributing to the development of Ghana. Some of the reasons given were that: churches are not profit-making businesses; churches contribute to the development of the nation; churches care for the people more than the government. Some of them concluded that failure to grant the church tax exemption may give room for the churches to engage in business activities. For those with the opposing view, some gave reasons such as: churches have become some sort of commerce; the churches have more money in this world; the payment of taxes by churches may as well boost the revenue of the government. Despite the various arguments, there was an agreement that the Ghana Revenue Authority should check the sales of rosaries, anointing oil, holy water, charge of consultation fees, as these should attract taxation. The paper recommends that Tax-Exempt Division should develop policies and administer tax exempt organizations (including religious organizations) laws. The division should be responsible for exempt organizations tax education and training to enable them understand their tax law obligations. This will improve tax compliance by the exempt organizations. (shrink)

Іn this monograph, the authors summarized and supplemented the results of many scientific studies and developments. Considerable attention is paid to the study of accounting and taxation in the context of current trends in society and the economy; application of new methods of information processing and analysis, its understanding and interpretation; opportunities for convergence of national accounting and control models in the context of globalization of economic processes.

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 (...) aims of greater economic and political equality? We argue that these policies are likely to fail because, following neoclassical economic theory, they are based on a conception of capital as possessing given values in what amounts to a static equilibrium. This mischaracterizes the dynamic and subjective character of market economies and the contested value of real instantiations of capital goods. This makes them very difficult, often impossible, to value apart from at the point of voluntary transfer or profit realization. This means most taxes levied on a mark-to-market basis will be arbitrary and unfair. We propose alternative policies based on an income realization approach to taxation that are more likely to curb excessive wealth holdings. This includes introducing international treaties that prohibit preferential tax treatment for individual companies and specific sectors, and broadening the income tax base to include the imputed rent of personal housing wealth. (shrink)

Abstract: In this article we introduce an input-oriented democratic innovation – that we term ‘TaxTrack’ – which offers individual taxpayers the means to engage with their political economies in three ways. After joining the TaxTrack program, an individual can: (1) see and understand how much, and what types, of taxes they have contributed, (2) see and understand how their tax contributions are, or have been, used, and (3) control what their tax contributions can, or cannot, be spent on. We explain (...) this democratic innovation in two ways. The first is through evocation to prefigure what the innovation could look like in future practise which raises the prospects for both good and problematic outcomes. The second is through formal theory to produce a detailed model of the innovation to assist theory building. We conclude by discussing three interactive outcomes of ‘TaxTrack’ through the democratic innovations literature to establish the beginnings of a theory for the model. This theory tells us that ‘TaxTrack’ can return benefits to its users and the democratic regimes in which they are located but it may also place restrictions on output-oriented innovations like Participatory Budgeting. (shrink)

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 (...) taxed by the state, and c) the idea that there is a moral obligation for the athletes to spend portions of their incomes on good causes. I will conclude that in today’s circumstances there are good reasons to advocate both option one (limitation) and option two (taxation), but that priority should be given to taxation. (shrink)

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 (...) source of corruption? To explain the standard answers to the abovementioned questions as well as their implications I will first re-examine two opposing positions assumed here as paradigmatic examples of other similar positions: on the one hand, Titmuss’s work and the never-ending debate about it; on the other, Godbout’s position, in-so-far as it shows how Titmuss’s arguments can easily be turned upside down. I will then introduce and reinterpret Einaudi’s “critical point” theory as a more complex and richer anthropological explanation of the problems and answers considered herein. Through the analysis of these paradigmatic positions I will develop two interrelated arguments. 1) The way these problems are posed as well as the standard answers to them are: a) subject to fallacies: the dichotomy fallacy and the fallacy of composition; b) too reductive and simplistic: we should at least try to clarify what kind of ‘gift’ or ‘corruption’ we are thinking about, and who or what the ‘giver’, the ‘corrupter’, the ‘receiver’ and/or the ‘corrupted’ party are. 2) The answers to these problems cannot be found by merely following a theoretical approach, nor can they be merely based on empirical evidence; instead, they need to take into account the forever troublesome, ambiguous and unpredictable matter of human freedom. (shrink)

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.

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 (...) debate over the incidents (or components) of self-ownership, with liberals arguing for a narrow definition of the concept and libertarians arguing for a broad one. By using what Alan Ryan has called the “language of proprietorship,” I pinpoint precisely the source of the disagreement between liberals and libertarians and assess the relative strengths of their arguments. I also show that the respective definitions of self-ownership used by liberals and libertarians are deeply problematic—though for strikingly different reasons. (shrink)

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.

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 (...) effects that are or are not supported by strong statistical evidence. Such an understanding will also help to improve policies intended to diminish income inequality or to mitigate its effects (such as, for example, progressive taxation or education subsidies). -/- Given the size of the literature, this overview is far from complete. However, it does manage to identify certain negative effects which have a strong factual basis and which vindicate some of the often strongly expressed concerns about income inequality. At the same time, however, the paper identifies other commonly cited effects for which there is no strong evidence or for which the evidence is contradictory. -/- I focus on measurable harms resulting from income inequality and leave aside possible objections of a moral or philosophical nature, although I do mention the latter briefly. (shrink)

In this monograph, the authors summarized and supplemented the results of many scientific justifications and developments. Considerable attention is paid to the study of accounting and taxation issues in the context of modern management concepts and risks of martial law in Ukraine.

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.

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 (...) involves modifying the public goods argument for government coercion to include a contributor-specific compensation provisio, thinking of contributors as investors, and including among the latter those whose investment is in the form not of a market transaction strictly speaking but of sacrifice. To reach this recommendation I constrain the market liberal''s limited endorsement of taxation by drawing on the (idealized) postcommunist privatizer''s continuing commitment to populism. (shrink)

The subject matter of this article is a pamphlet printed in 1597 by the Corregidor of Burgos, Diego de Vargas Manrique. The document intends to persuade the aldermen of Burgos to grant the controversial servicio de millones. For this purpose, the Corregidor prints, together with his speeches, the opinions of various theologians. An opinion written by Domingo Báñez supporting the servicio de millones with certain reasons stands out for its length. After some historical context and the description of the document, (...) the article presents the point of view on fiscal matters of this important member of the School of Salamanca. (shrink)

Luck egalitarianism is often taken to task for its alleged harsh implications. For example, it may seem to imply a policy of nonassistance toward uninsured reckless drivers who suffer injuries. Luck egalitarians respond to such objections partly by pointing to a number of factors pertaining to the cases being debated, which suggests that their stance is less inattentive to the plight of the victims than it might seem at first. However, the strategy leaves some cases in which the attribution of (...) individual responsibility is appropriate . One such case is oral health or significant aspects of this. It is appropriate, the paper argues, to hold people responsible for a number of factors that affect their oral health. A luck egalitarian approach inspired by John Roemer can assess whether people have acted responsibly by comparing their choices to those of their peers. A luck egalitarian approach to oral health would recommend prioritizing scarce resources in a responsibility-weighted queuing system and include copayment and general taxation among its measures of financing. (shrink)

Modern Monetary Theory and Distributive Justice shows how the macroeconomic framework called modern money theory (MMT) is relevant to the field of political philosophy called distributive justice. Many of the macroeconomic assumptions of distributive justice are unstated and unexamined. The framework of MMT illuminates these assumptions and provides an alternative vision of distributive justice analysis and prescriptions. In particular, MMT holds that modern money is a nominal state issued token (fiat), there is a distinction between nominal assets and real assets, (...) that state money as a nominal token can cause changes in real terms, and that the macroeconomy has historically not operated at capacity. The upshot of these assumptions held by MMT is that state spending can bring about changes in persons’ well-being without traditional redistributive measures via taxation. This is in contradistinction to standard assumptions in the distributive justice literature, which holds that the macroeconomy is at capacity and, thus, redistribution is the necessary mechanism for enacting improvements in well-being. This is a fundamental shift in how distributive justice can be conceived. (shrink)

Public life abounds with examples of people whose beliefs—especially political beliefs—seem suspiciously convenient: consider, for example, the billionaire who believes that all taxation is unjust, or the Supreme Court Justice whose interpretations of what the law says reliably line up with her personal political convictions. After presenting what I take to be the best argument for the epistemological relevance of suspicious convenience, I diagnose how attempts to resist this argument rest on a kind of epistemological ideal theory, in a (...) sense to be made precise. And I argue that the ways in which this ideal theory can be deployed in defense of suspiciously convenient beliefs brings out the pernicious and distorting nature of such ideal theory in epistemology. (shrink)

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 (...) thesis. Various problems are explained concerning using the Nozickian argument to decide the alleged excess that rich libertarians own. The essay's main error is the presupposition that free markets do not help the worst-off. The majority of unjust holdings today are not the result of historical injustices but arise through continuing transfers enabled by taxation and state-regulation. More study of libertarian contributions to the social sciences and philosophy would appear to be desirable "personal behavior" among socialists. (shrink)

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 (...) class='Hi'>taxation. 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)

Natural resources, especially land, play an important role in many economic problems society faces today, including the climate crisis, housing shortages and severe inequality. Yet, land has been either entirely neglected or seriously misunderstood by contemporary theorists of distributive justice. I aim to correct that in this paper. In his theory of original acquisition, Locke did not carefully distinguish between the value of natural resources and the value that we add by laboring upon them. This oversight led him to the (...) mistaken conclusion that labor mixing gives the laborer an entitlement to both the improvement and the resource. I explain how Locke's false belief that the proviso was satisfied in his time was the fundamental cause of this error. -/- Instead, we should think, following Henry George, that the community is entitled to the economic value of natural resources, because the community created the value of resources, not the individual improver. I discuss an argument from George's "Progress and Poverty" that selfownership is actually inconsistent with (rather than the ground for, as Locke thought) private appropriation of natural resources. I present George's argument that private appropriation of natural resources is akin to forced labor, which is remarkably similar to Nozick's infamous argument that taxation is akin to forced labor. -/- I then develop my own view of original acquisition, inspired by George. The selfownership of improvers gives them an entitlement to improvements that they generate. But the self-ownership of everyone else precludes an entitlement to natural resources value. Natural resource rents should not be enjoyed only by those who improve the resource, but rather, by all community members in proportion to the share of demand for natural resources they are responsible for. In the last section, I consider and refute an objection from the luck egalitarian claiming that natural talents are relevantly similar to land. (shrink)

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 (...) have for the value of democracy and political equality. Volacu and Dumitru’s Incentive Objection holds that limitarianism places an excessive and inefficient burden on the rich in ensuring political equality. The Efficacy Objection holds that even if limitarianism limits excessive wealth it still fails to ensure the preservation of political equality. In this paper, I will argue that both of these objections fail, but on separate grounds. I argue that the Incentive objection fails because one could appeal to limitarian policies that are different from the ones discussed by Volacu and Dumitru and which escape the problem of reduced productivity. I argue against the Efficacy Objection that limitarian policies are a partial but highly valuable step towards establishing political equality, and that they can and should complement or be complemented by other strategies. (shrink)

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 (...) gives citizens their just deserts. In addition to its novel conceptual approach, meritocracy is distinctive from existing work in two ways. First, it is grounded in research on how people actually think about justice. Empirical research reveals that people don't think that social goods should be distributed equally. Nor do they dismiss the idea of social justice. Across ideological and cultural lines, people want rewards to reflect merit. Second, the book discusses hot-button political issues and makes concrete policy recommendations. These issues include anti-meritocratic bias against women and racial minorities and the United States’ widening economic inequality. Justice and the Meritocratic State offers a new theory of justice and provides solutions to our most vexing social and economic problems. It will be of keen interest to philosophers, economists, and political theorists. (shrink)

It is commonly assumed that personalization technologies used by Google for the purpose of tailoring search results for individual users create filter bubbles, which reinforce users’ political views. Surprisingly, empirical evidence for a personalization-induced filter bubble has not been forthcoming. Here, we investigate whether filter bubbles may result instead from a searcher’s choice of search queries. In the first experiment, participants rated the left-right leaning of 48 queries (search strings), 6 for each of 8 topics (abortion, benefits, climate change, sex (...) equality, immigration, nuclear family, Islam, and taxation). An independent sample of participants were then asked to select one of these queries for each of the 8 topics. With the exception of the topic of Islam, participants were significantly more likely to select a query corresponding to their own political leaning, compared to other queries, explaining between 12% and 39% of the variance. A second experiment investigated the effect of the political leaning of the same queries on the overall political leaning of Search Engine Result Pages (SERPs) in Google Search. The top six results of each SERP were rated collectively by a third group of participants, explaining 36.3% of the variance across all 48 search terms (p < .00001). That is, (1) participants in our experiments tended to select own-side search queries, and (2) using those queries tended to yield own-side search results when using the Google search engine. Our results are consistent with the notion of a self-imposed filter bubble in which query selection plays a salient role. (shrink)

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.

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) (...) based on net individual contribution to the economic output, which is structured as a negative tax function geared to profits derived from eligible productive activities in consideration of their estimated deflationary impact. We show that an adequately optimised VANT can be non-inflationary and have zero net cost to the public. Furthermore, economic output stands to improve due to direct incentivisation of value creation, making the proposed scheme not only politically feasible but economically desirable. The proposal advances the principle of ‘fair money’, where all forms of economic value are attributed to their rightful owners prior to any positive taxation. (shrink)

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: (i) the bottom-up-approach, which prioritizes domestic justice; (ii) the top-down-approach, which prioritizes global justice; and (iii) the horizontal (...) framework, according to which both domestic and global principles pose equally stringent demands that are to be implemented horizontally, without attributing a simple priority to one over the other. I argue that the third model represents the best overall framework, although more complex normative criteria need to be elaborated on the basis of this approach, affecting issues such as justice in climate change mitigation and adaption, development cooperation, trade, finance, taxation and immigration. (shrink)

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. (...) Land owners, all unknowingly, distribute such services contractually as they rent or sell sites. Rent or price is the market value of such services, net after disservices, as they affect each site. By distributing occupancies to those who can pay the highest price, land owners’ interests align with those of society. Without this, tenure would be precarious—by force or favor of politicians. The 18th-century separation of land from state, so little studied by historians, permitted the development of modern property in land. This change is perhaps “the greatest single step in the evolution of Society the world has ever seen.” When land owners realize that they market community services, they will organize to produce and administer them as well, and society will be made whole. (shrink)

This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a tax rate on bequests that is varying with the age of the deceased. Whereas those arguments are based on various ethical foundations, and lead to an inheritance tax that can be either increasing or decreasing with the age of the deceased, our comparative analysis leads us to regard one of these arguments as more convincing than the three others: the argument supporting a bequest tax increasing with (...) the age of the deceased, on the grounds of the compensation of unlucky prematurely dead persons in a world of imperfect information. (shrink)

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: (i) the bottom-up-approach, which prioritizes domestic justice; (ii) the top-down-approach, which prioritizes global justice; and (iii) the horizontal (...) framework, according to which both domestic and global principles pose equally stringent demands that are to be implemented horizontally, without attributing a simple priority to one over the other. I argue that the third model represents the best overall framework, although more complex normative criteria need to be elaborated on the basis of this approach, affecting issues such as justice in climate change mitigation and adaption, development cooperation, trade, finance, taxation and immigration. (shrink)

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 (...) his view from capitalism. For, if agents were ideally motivated, there would be no need for coercive taxation schemes and limitations on trade. Moreover, incorporating coercion drastically undermines Cohen’s original argument for socialism, which relies on an analogy to a camping trip among friends. (shrink)

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 in the Marxist sense: 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 world”. Today the “free world” is sometimes still used, but Western countries remain authoritarian in terms of taxation and restrictive legislation. The, by implication, “unfree world” is largely only somewhat more authoritarian. Why does this continuing authoritarianism exist in the West? (shrink)

This chapter examines the nature and normative significance of taxation. In particular, it identifies and explores two central normative questions: (1) What tax arrangements should a state or society put into place? (2) How should a citizen or taxpayer relate to an existing system? In thinking through these and relate questions, the discussion also critically engages with the broadly Rawlsian view of taxation defended by Murphy and Nagel in The Myth of Ownership.

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, (...) and ask what insurance contracts they would take out to secure different types of benefit and protection in the domain in question. The great benefit of the hypothetical insurance approach is that it allows us to take apparently intractable questions about interpersonal distribution and transform them into questions about intrapersonal distributions: that is, questions about how an individual would choose to distribute risks and resources across the various lives that they might end up living, in light of their individual ambitions and preferences. Applying this approach to higher education, we argue that the UK model of higher education funding in which the costs of an individual's higher education are shared between general taxation and the individual herself, with the latter element to be paid retrospectively through an income-contingent state-backed loan, is vindicated as just. In particular, we argue that it is more just than alternatives such as a graduate tax, full funding through general taxation, and full privatisation. (shrink)

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 (...) economy around the sharing economy are identified as key opportunities. Key challenges relate to policymaking and taxation of businesses and participants in the sharing economy, as well as the wider enforcement of health and safety regulations and the impact that the recent pandemic is having on the industry. The chapter also provides an examination of the latest developments and regulations in this area. In addition, the chapter identifies the most pressing issues and possible future directions of research in this context. (shrink)

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 (...) almost everyone. The empirical work on justice makes this plain. Equal pay for equal work is desirable; equal pay no matter what is something else entirely. It is an idea not likely to find adherents. (shrink)

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 (...) opportunity. But it’s a project that involves going head-to-head with entrenched interests, breaking up existing concentrations of wealth and economic power. The politics of Pre-distribution, if taken seriously, simply cannot be a politics without enemies. Labour must decide whether its engagement with pre-distribution is to be limited to tinkering at the edges of neoliberalism, or whether it will instead fully embrace the opportunities of the present moment, decide to be radical, and realise the full promise of the politics of predistribution. -/- . (shrink)

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 (...) momentum. After the Act Amending the Hospitality Act was adopted, the government has slowed down its efforts to create a regulatory framework conducive to the needs of the collaborative economy. Nevertheless, the practice is becoming more and more common, with several sharing initiatives surfacing in the past few years. Most collaborative economy services are not yet subject to taxation and regulation, one of the most pressing questions that will have to be answered in Slovenia is how to regulate and tax the collaborative economy. (shrink)

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 (...) certain degree of idealization in terms of the background model of society with which such theories operate. Intermediate institutions are in an important sense optional or discretionary, and one would be hampering an account of justice if it built-in from the start particular kinds of institutions which we could imagine doing without. The only non-state institution that has received adequate attention in political philosophy is the nuclear family, in part because of its pervasiveness and resilience. But the corporation is probably second only to the family in its significance, in terms of its effects on the lives of individuals, and yet has been left without adequate attention. (shrink)

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive and relational (...) inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

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.

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 (...) de leurs limites, ces arguments introduisent naturellement à une troisième manière d’appréhender le problème, sous l’angle de la mutualisation. Ce principe représente moins une remise en cause radicale des arguments précédents qu’une reformulation du recours à l’efficience sociale et une limitation du champ d’application des appels au bien-être individuel. Il repose sur deux idées. La première est que la référence à une notion de responsabilité, même affadie, est nécessaire. De plus, celle-ci doit être conçue comme partagée entre producteurs et consommateurs ainsi que limitée au domaine financier. La seconde est que la mutualisation ne peut être déconnectée d’intuitions égalitariennes formulées de manière générale. (shrink)

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 (...) under the same umbrella of the collaborative economy. Market-focused digital innovation is able to disrupt existing business models and support economic activity. The situation in the area of the collaborative economy in Slovakia seems to be different from that of the Western European countries. Data from the area of sharing economy are not registered with the Statistical Office of the Slovak Republic, and there is no analysis examining its impact. We introduce a short summary of case studies examining the collaborative economy platforms in Slovakia and some issues of taxation of the collaborative economy. (shrink)

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 (...) an institutional solution. Taxes levied on the remittances sent by temporary migrants ought to be used to provide migrants' children with psychological counselling in order to mitigate the harm resulted from discontinuity in care. (shrink)

In this article I maintain that a progressive and leftist carbon tax should be revenue-neutral through a dual policy package: first, it should use some revenues to offset price increases for the poor and middle classes; second, it should use the remaining part of revenues to lower taxes on labour income (both employed and self-employed income) for those below a middle-income threshold. I will briefly examine three reasons why such a revenue-neutral and dual-package carbon tax (RN-DP-CT) could (and should) become (...) central in the political agenda of the European Left – even though much of what I will suggest can reasonably hold also with respect to other countries. First, the tax wage on labour in the euro area is one of the highest in the world. Second, the revenue-neutral and dual policy package carbon tax will tax more capital that yields income without a proportional increase in labour demand, rather than capital that creates new job opportunities. Third, we live in societies that are highly unequal, hence I see no moral reason why a carbon tax reform should not aim, among other things, to take wealth away from the richest. (shrink)

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 (...) deemed a legitimate method of minimising one payment of taxation) became de rigueur all over the world and often involved creation of Deeds of Covenant and Trusts, notably Discretionary Trusts under civil law. Man’s ingenuity knows no bounds and this applies to man’s characteristic of criminality as it does to scholarship, enterprise and innovation. Despite protestations by some countries police agencies, contrary to the rise of crime, the fact is that that crime is increasing exponentially worldwide, but the number of people committing crime is not increasing because many crimes are repeated crimes committed by persons with habitual criminal behaviour, ie hard-core criminals. (shrink)