The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.

Perceptions of VITA satisfaction are the degree to which clients find various VITA site attributes important in enhancing their income tax preparation experience. The main dimensions of perceived VITA client satisfaction are reliability and accessibility, or service quality. The findings of this study reveal that between the two dimensions (reliability and accessibility); reliability has emerged as the most important predictor of client satisfaction. Therefore, it can be concluded, that the scales chosen are suitable to gain interpretable and reliable data (...) on VITA client’s satisfaction of the service performed. (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)

While COVID-19 vaccines provide light at the end of the tunnel in a difficult time, they also bring forth the complex ethical issue of global vaccine distribution. The current unequal global distribution of vaccines is unjust towards the vulnerable living in low-income countries. A vaccine tax should be introduced to remedy this. Under such a scheme, a small fraction of the money spent by a country on vaccines for its own population would go into a fund, such as COVAX, (...) dedicated to buying vaccines and distributing them to the world’s poorest. A vaccine tax would provide a much-needed injection of funds to remedy the unequal distribution of vaccines. The tax allows for a distribution that, to a lesser degree, reflects the ability to pay and is superior to a donation-based model because it minimises the opportunity for free-riding. (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)

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)

When studying the feasibility and justice of basic income, researchers usually assume that policymakers would be introducing the unconditional benefit to a closed economic entity. When contemplating the introduction of a universal policy, few researchers take into consideration the fact that citizens and foreigners migrate, and that this movement alters the size and skill structure of the population. This article addresses this oversight by analyzing how basic income schemes based on residence or citizenship may affect tax base, wages, (...) and employment while incorporating migration incentives. The discussion is based upon neoclassical labor supply and migration theory and informed by the conjectured economic effects from a normative perspective. This research suggests that a basic income would create migration incentives that reduce the tax base, leading us to question this policy’s feasibility. Moreover, the flow-on effects of migration call into question the justice of both residence-based and citizenship-based basic income schemes. Therefore, this article sheds light on how basic income’s feasibility and justice relate to each other and identifies the benefits and further opportunities for interdisciplinary social policy research. (shrink)

Robotics and artificial intelligence are beginning to fundamentally change the relative profitability and productivity of investments in capital versus human labor; creating technological unemployment at all levels of the workforce; from the North to the developing world. As robotics and expert systems become cheaper and more capable the percentage of the population that can find employment will also fall; stressing economies already trying to curtail "entitlements" and adopt austerity. Two additional technology-driven trends will exacerbate the structural unemployment crisis in the (...) coming decades; desktop manufacturing and anti-aging medicine. Desktop manufacturing threatens to disintermediate the half of all workers involved in translating ideas into products in the hands of consumers; while anti-aging therapies will increase the old age dependency ratio of retirees to tax-paying workers. Policies that are being proposed to protect or create employment will have only a temporary moderating effect on job loss. Over time these policies; which will impose raise costs; lower the quality of goods and services; and lower competitiveness; will become fiscally impossible and lose political support. In order to enjoy the benefits of technological innovation and longer; healthier lives we will need to combine policies that control the pace of replacing paid human labor with a universal basic income guarantee provided through taxation and the public ownership of wealth. The intensifying debate over the reform of "entitlements" will be the strategic opening for a campaign for BIG to replace disability and unemployment insurance; Social Security; and other elements of the welfare state. (shrink)

In Spheres of Justice, published in 1983, Michael Walzer gives his views on a negative income tax, which is a variation on and an implementation of the idea of a universal basic income. His relevant statements, which are included in the chapters “security and welfare” and “money and commodities”, are ambivalent. This paper discusses the idea of a universal basic income from the perspective of Walzer’s theory of distributive justice. This discussion presents both arguments for and against (...) this idea. (shrink)

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)

Despite being increasingly available to us all, retirement pensions remain unequally distributed: between rich and poor, young and old, men and women, and possibly different generations. As this topic receives little attention in moral and political philosophy, the articles in this thesis aim to deliver an original account of justice in retirement pensions along liberal egalitarian lines. The first part defends retirement pensions as a distribution of free time. It shows that including free time in the list of goods that (...) liberal egalitarians prioritise is plausible and avoids problems that would otherwise arise with other candidates, most notably leisure. Retirement as free time is an essential feature of liberal egalitarian societies by (re)distributing the means to pursue any life project, and especially valuable for the poor who work and contribute the longest. The second part makes a case for 'libertirement', a proposal to increase the freedom to enjoy free time across life, as a matter of justice between those who live long and those who die early. Specifically, I propose adding reverse pensions and sabbaticals on top of old-age retirement. Besides showing the importance of longevity for age-group justice, I also draw implications for distributing unconditional basic income and income taxes across life, which I suggest may offer alternative paths to libertirement. Finally, the third part discusses the cases of pension inequality between genders and generations, pushing us to refine our account further. I conclude that there is often a mismatch between liberal egalitarian justice and the design of retirement schemes. The solution is often but not always to reform these systems. Sometimes, we have reasons to revise our very own principles of justice. (shrink)

The UK government decided to introduce Income Tax in 1799. Later, tax avoidance schemes involved creation of Deeds of Convenant. It is a fact that crime is increasing 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. -/- For more than half a century now, there has been scientific evidence that genetics plays a key role in the origins of criminal behaviour. There (...) are many ethical considerations thus raised which governments are reluctant to face and which, if faced, will cost a lot in financial terms to implement and to also dismantle the old entrenched systems -/- As the author states, genetics is considered in evidence only in federal United States ; New Zealand and Australia and not in the United Kingdom, although the UK’s Criminal Justice Act 2003 does, in some circumstances, allow evidence from relatives about the defendant’s character, but this is not expert evidence but merely non-expert opinion, permitted in relation to the defendant’s bad character in circumstances as per s 101 CJA 2003. Note that in the US, the Federal Rules of Evidence Rule 402 prevents the submission of irrelevant evidence. -/-. (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)

Contemporary republicans have adopted a less-than-charitable attitude toward private beneficence, especially when it is directed to the poor, worrying that rich patrons may be in a position to exercise arbitrary power over their impoverished clients. These concerns have led them to support impartial public provision by way of state welfare programs, including an unconditional basic income (UBI). In contrast to this administrative model of public welfare, I will propose a competitive model in which the state regulates and subsidizes a (...) decentralized and nonstatist provision of support for the poor. This model will fix the historically objectionable features of private provision by having the state prevent collusion among private charities, deliver information to recipients about alternative sources of assistance, and give substantial grants to charities as well as tax incentives and vouchers to donors. I will contend that such an approach would do a better job of minimizing domination of the poor than traditional welfare states and may prove more politically feasible than a UBI, at least in the near term in certain national contexts. (shrink)

This paper aims to show errors in common methodology of reasoning about macroeconomic theory. The error comes from confusion about descriptive and scientific methods of inquiry being used as a means of justifying conclusions with a normative basis. I will argue that many tools used in theorizing about the political economy that are thought of as able to express an isolated variable proving a normative point, actually contain normative assumptions which impact the soundness of the conclusion. The hidden values generally (...) serve to justify the status quo. Looking at my argument from a metaperspective, I argue that some popular methodology winds up in the general state of circular reasoning. I will try to weave two arguments together, the first is showing how economic concepts are value-laden, and also that they are implicit values of ideology, and operate as a powerful tool for the status quo. The ideology learns that things must be what they are, because the rest of the ideology seeks to justify it. There is both a factual and a value-driven thesis to this paper. Using examples I show how economic concepts that are thought of as being value neutral, are actually implicitly holding values that uphold the status quo and the growing tides of income inequality. I also wish to demonstrate how ideology constructs the common understanding, and how this effort keeps the populace from seeking emancipatory economic ideals and tax reform. (shrink)

Brain drain critiques and human rights advocates have conflicting views on emigration. From a brain drain perspective, the emigration harms a country when emigrants are skilled and the source country is poor. From the human rights perspective, the right "to leave any country, including one's own" is a fundamental right, protected for all, whatever their skills. Is the concern with poverty and social justice at odds with the right to emigrate? At the beginning of the l970s, the economist Jagdish Bhagwati (...) replied in the negative. He imagined a tax on the income earned by the skilled migrants in the destination country, to the benefit of the source country. He thus sought to reconcile the right to emigration and the brain drain effects. -/- This article argues that there is no need to tax skilled migrants in order to reconcile the right to emigration and social justice. Social justice is not incompatible with the right to emigration but rather with restrictions on mobility. If it is both the case that equal opportunities are a minimal requisite for social justice, and that access to opportunities implies freedom of movement, as I shall argue, then the brain drain criticism doesn't satisfy the minimal requirements of social justice. -/- The article is divided into three parts. Each part rejects one of the possible justifications of the Bhagwati tax, that is, as a way, for skilled migrants, (i.) to compensate the welfare loss occasioned to their country of origin; (ii.) to discharge for their obligation to the national community when it publicly financed their education; and (iii.) to compensate for the resulting inequality of opportunities between themselves and their non-migrant compatriots. (shrink)

The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new structures, (...) such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment. (shrink)

Equal Justice explores the role of the idea of equality in liberal theories of justice. The title indicates the book’s two-part thesis: first, I claim that justice is the central moral category in the socio-political domain; second, I argue for a specific conceptual and normative connection between the ideas of justice and equality. This pertains to the age-old question concerning the normative significance of equality in a theory of justice. The book develops an independent, systematic, and comprehensive theory of equality (...) and egalitarianism. The principal question is about the importance of equality in a theory of justice. More precisely, we should pose questions in four contracting circles: 1. Is justice the supreme value guiding our setup of the basic structure of society, or are there other, equally important values, such as recognition, care, communal belonging? 2. If justice is the highest guiding principle, which competing ideals—especially equality and freedom—ought to have precedence in a policy oriented toward justice? What status does the ideal of equality have in that framework? 3. If equality is a basic ideal of just policy, how should it be practically realized? What sort of equality (equal opportunity, equality of welfare, resource equality) should be demanded? 4. What patterned distribution of which specific goods does the ideal of equality demand? Which principles of distribution can be justified according to our justice ideal? To conclude and summarize: 5. What is the essential core of an egalitarian theory of justice, as opposed to an inegalitarian theory? These five questions structure the work’s order of argumentation. Part A elaborates the conceptual foundations and basic moral principles of justice and equality. Chapter I sets out to install justice as the central moral category in the socio-political domain. At the beginning of the first chapter, the conceptual foundations of justice are clarified. While not eliminating the classical distinctions between different forms of justice, I argue that the distributive paradigm is of primary importance. The primacy of justice in the socio-political domain is developed out of a confrontation with alternative positions, those which maintain either that justice generally, or distributive justice in particular, are subsidiary virtues. At the end of Chapter I, the first of the questions mentioned above is answered in a way that establishes justice as the guiding normative concept for the foundation and evaluation of any social order. To clarify the role of equality in a theory of justice, Chapter II separates the idea of equality into four different principles. They are organized in a way that begins with the most general and uncontroversial principle of equality, and progresses towards increasingly detailed and contested principles. There are two theses that articulate and defend the significance of equality for justice: First there is a conceptual connection between justice and equality, in that principles of formal and proportional equality are necessary in order to explicate the concept of justice. These two principles establish an unbreakable bond between justice and equality. Justice can only be explained—or so I argue—by reference to these and other (normative) principles of equality. The second thesis posits a normative relationship between justice and equality, which is disclosed by three substantive principles of equality: moral equality, the presumption of equality, and the principle of responsibility. I argue that the normative core of an egalitarian theory of justice is expressed by the latter two principles, which are themselves based on the first principle, that of moral equality. When we view one another as persons, what form of equality or equal treatment is normatively demanded? I argue that the answer to this question is given by the procedural principle of the presumption of equality: regardless of their apparent differences, all persons deserve strictly equal treatment, unless certain kinds of differences have whatever particular relevance would justify, on generally acceptable grounds, unequal treatment or unequal distribution. The justification of the presumption of equality is central to this work and has considerable importance. If the presumption principle’s validity can be justified by enlisting the principle of general justification, then the primacy of equality, and the essential argument for an egalitarian theory of justice, is established. This would likewise provide a procedure for the construction of a material theory of justice. The second question is answered thereby at the end of Chapter II: Equality should have primacy over competing ideals within a justice-oriented policy. The presumption of equality establishes this primacy and, at the same time, offers an appropriate metric and guideline for the construction of a material theory of distributive justice. The presumption of equality in Part B offers an elegant procedure for the development of a theory of distributive justice. Chapter III clearly sets out the necessary prerequisites that a theory of distribution must satisfy in order to determine a liberal-egalitarian distributional framework. We need to specify in which situation the distribution takes place; which goods are and are not to be distributed; in which respect the presumptive equality is to be produced; and by and to whom, and for what period, the relevant goods are to be distributed. The distribution is based on resources understood as general-purpose means. It is necessary to divide goods into different categories, since the justification for unequal treatment in one domain will not carry over into another. This makes presumptive equality necessarily complex. To that end, four spheres of justice are distinguished: (1) the political sphere, which involves allocating rights through the distribution of civil liberties; (2) the democratic sphere, in which political power and the rights of political participation are regulated; (3) the economic sphere, in which income and property are distributed; (4) the social sphere, in which social positions and opportunities are distributed. This framework of distributive justice answers the third of our guiding questions, about the nature of equality, in terms of equality of resources. Chapters IV and V set out the egalitarian distributive criteria for each sphere. I argue that the generally accepted, fundamental rights of classical liberalism are more effectively reconstructed by reference to the equal resource distribution presumptively required in those spheres. Chapter IV shows that when it comes to the first two spheres, those involving basic rights and freedoms and entitlement political participation, there can be no justified exceptions to the equal distribution of the relevant goods. That section argues, contrary to what we commonly find in theories of freedom or popular sovereignty, that the value of freedom and self-determination as the political basis of autonomy is best realized through the presumption of equal distribution. Chapter V deals with the other two spheres, those of economic goods and social positions, and argues for justified exceptions to equal distribution. In the economic sphere we find one principal reason favouring unequal distribution of resources, and three restrictions and compensations limiting that inequality. The basic exception to equal economic distribution arises from the unequal consequences of personal responsibility. From a suitably egalitarian standpoint, the principle of responsibility is the normative principle that determines which reasons justify economic inequality. Here the basic idea is that unequal shares of social goods are fair if they result from the choices and deliberate actions of the relevant parties. That individuals have to bear the costs of their own choices is a condition of autonomy. However, benefits or disadvantages arising from arbitrary and unmerited differences in social circumstances or natural endowments is unfair. The unequal consequences of independent decision-making and action must therefore be limited by compensating first for preferences, secondly for disadvantages, and thirdly by redistributing wealth in aid of the worse-off. I situations of emergency, compensating for disadvantages has priority over all other claims, owing to the urgency of the situation. Social inequalities go beyond the permissible limit if it is possible to improve the long-term social or economic situation of the worse-off by redistributing wealth to them. These exceptions lead to a complex system of free economic action within a framework of compensatory tax and transfer mechanisms. Finally, in the social sphere, the distribution of social positions, offices and opportunities must be structured to ensure that equally talented and motivated citizens have roughly equal chances of obtaining those offices or positions, irrespective of their economic or social class backgrounds. This compromise is permissible for reasons of freedom and prudence, and it makes a certain measure of inequality acceptable. The fourth of our guiding questions is answered accordingly. There are five principles of justice for the basic structure of society, and five legal principles that govern the special distribution of goods in the respective spheres—all are ranked according to their most defensible grounds of priority, ensuring that everyone is accorded equal justice. Chapter VI recapitulates the initial question of equality’s value. The conception of equal justice developed in this work postulates five principles of equality and five principles of law; these constitute an egalitarian framework because they support and promote social justice. Equality has value with respect to them, but is not given any independent, intrinsic value. That is why I call the account developed here a form of constitutive egalitarianism: justice is realized through the realization of equality, itself accomplished by applying the five postulates of equality and five distributive principles of law. This is an egalitarianism on two levels. The first level is involves the claim that morality or justice is conceptually connected with equality. The second level gives equality a substantial weight in what is conceptually validated at the first level, namely the presumption of equality, and constructs an appropriate interpretation and conception of distributive justice through principles of distribution for the individual spheres. The weight and importance of equality is shown by the distributive criteria applied to those spheres. This answers our final guiding question about the nature of an egalitarian theory. (shrink)

Rationalization in the sense of biased self-justification is very familiar. It's not cheating because everyone else is doing it too. I didn't report the abuse because it wasn't my place. I understated my income this year because I paid too much in tax last year. I'm only a social smoker, so I won't get cancer. The mental mechanisms subserving rationalization have been studied closely by psychologists. However, when viewed against the backdrop of philosophical accounts of the regulative role of (...) truth in doxastic deliberation , rationalization can look very puzzling. Almost all contemporary philosophers endorse a version of the thesis of deliberative exclusivity—a thinker cannot in full consciousness decide whether to believe that p in a way that issues directly in forming a belief by adducing anything other than considerations that he or she regards as relevant to the truth of p. But, as I argue, rationalization involves the weighing of considerations that the thinker kn.. (shrink)

a houseis a structure that provides shelter for humanity. Studies have shown that in most parts of the world, urban rents are determined by various factors. These factors include location, level of facilities and services, neighborhood characteristics, space etcetera. Among these factors, the most influencing factor of rent in Wa Municipality is the level of facilities and services provided for tenant use. The objectives of this research was to examine the cost of housing construction, to determine the role played by (...) government in housing provision, recommend policies for housing provision, determine the portion of household income spent on rent. The methodology of this research is base on interplay of deskwork and fieldwork and these took the form of data collection, presentation and data analysis of findings. In the course of this study, both qualitative and quantitative primary and secondary data were collected. A summary of the findings from the research indicates that: cost of building materials is the major contributory factor to the cost of construction aside land and labour cost, the existing rent control law as currently operated have little or no impact on rent charged in the Municipality, current rent levels in the municipality are deemed to be satisfactory, besides the already documented rent determinants, population, occupation, and prospective duration of lease were also identified. One other major finding was that landlords do not take into account the room v let but take into consideration the number of people occupying the room to charge their rent and as such tenants who cannot afford to pay the full recoverable rent has to search for tenants they don‟t know. The group recommends that, There should be given a high priority to local building materials, which could reduce the cost of building and the improvement of the supply chain of various building materials; there should be a mechanism that would ensure that the Rent Control Board, the house owners and tenants would be provided with a platform where consensus building can be done in order to ensure transparency in rent charge Finally, the government should also urge the exemption of value added taxes on building components sourced locally as well as import duties on imported goods. (shrink)

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)

The present article is presenting the ‘Healthcare Hazards and Its Impact on Health Insurance Business – An Overview during COVID-19’. The present paper studied the health insurance, health insurance plans in India, Indian market size, health care industry, government actions for the COVID-19, and healthcare business in India, private health insurance in India, hazardous of the healthcare industry and health insurances, and Indian healthcare issues in 2019. The author has concluded that all insurance policies are levied higher taxes by the (...) government, these lead higher income to the companies, and these are creating how commissions to the agents and other insurance organizations under reinsurance, but no benefits to the insured. It may not be a long term benefit, why because there is no maturity fund/income, because of these are shortterm benefits; how many of the policyholders are getting the benefits from the general health insurance companies. Hence, the research is required to calculate for the need of levy-the tax from the non-claimant portion of the income of the general health insurance on an annual basis to the health department of the nation. (shrink)

For years now, public education, and especially public higher education has been under attack. Funding has been drastically reduced, fees increased, and the seemingly irresistible political force of ever-tightening austerity budgets threatens to cut it even more. But I am not going to take the standard line that government financial support for public higher education should be increased. I view that battle as already lost. What I am going to propose is that we stop arguing about the allocation or reallocation (...) of ever more scarce public resources and think of another way to fund public higher education. It's time for a new approach, one that satisfies the left's claim that higher education should be affordable for all, yet one that does not involve increasing expenditure of public funds or commit the government to entitlement programs that it cannot now or at least cannot long afford. What we need is a new proposal that is acceptable to both sides if we are to bring public education into the twenty-first century. And this is what this paper is devoted to providing. (shrink)

Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests international policies—carbon (...) border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

Population obesity and associated morbidities pose significant public health and economic burdens in the United Kingdom, United States, and globally. As a response, public health initiatives often seek to change individuals’ unhealthy behavior, with the dual aims of improving their health and conserving health care resources. One such initiative—taxes on sugar‐sweetened beverages (SSB)—has sparked considerable ethical debate. Prominent in the debate are arguments seeking to demonstrate the supposed impermissibility of SSB taxes and similar policies on the grounds that they interfere (...) with individuals’ freedom and autonomy. Commentators have often assumed that a policy intended to restrict or change private individuals’ consumption behavior will necessarily curtail freedom and, as a corollary, will undermine individuals’ autonomy with respect to their consumption choices. Yet this assumption involves a conceptual mistake. To address the misunderstanding, it’s necessary to attend to the differences between negative liberty, freedom of options, and autonomy. Ultimately, concerns about negative liberty, freedom, and autonomy do not provide strong grounds for opposing SSB taxes. (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.

Soda taxes are controversial. While proponents point to their potential health benefits and the public projects that could be funded with their revenue, critics argue that they are paternalistic and regressive. In this paper, we explore the prospects for designing a just soda tax, one that appropriately balances the often-competing ethical considerations of promoting social welfare, respecting people’s autonomy, and ensuring distributive fairness. We argue that policymakers have several paths forward for designing a just soda tax, but that the considerations (...) relevant to ethical policy design are more complicated than is sometimes acknowledged. (shrink)

This paper examines the justice of unconditional basic income (UBI) through the lens of the Hegel-inspired recognition-theory of justice. As explained in the first part of the paper, this theory takes everyday social roles to be the primary subject-matter of the theory of justice, and it takes justice in these roles to be a matter of the kind of freedom that is available through their performance, namely ‘social’ freedom. The paper then identifies the key criteria of social freedom. The (...) extent to which the introduction of an UBI would meet these criteria is then examined, with a focus on the social role that stands to be most affected by an UBI, namely that of the worker-earner. It is argued that while an UBI is likely to be only partially effective as an instrument of specifically social freedom, its main justification lies not here, but in securing a basis for the subjective freedom that social freedom presupposes. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

In current legal and political atmospheres, when governments are embracing notions such as pollution prevention and the three ”R’s” – reduce, reuse and recycle, while discarding command and control types of regulatory enforcement, some may be surprised to learn that since 1971 Pennsylvania law has permitted the exemption of corporate assets from capital stock valuation for the purpose of paying capital stock taxes, if the assets are devoted to pollution control or abatement. Straightforward though the idea of tax exemption for (...) pollution control assets may seem, the execution of the statutory exemption, together with the regulation which was promulgated thereunder, yields a wide variety of hermeneutic fruit under the scrutiny of the judiciary and the advocacy of lawyers. (shrink)

I argue that, in the currently gender-unjust societies a basic income would not advance feminist goals. To assess the impact of a social policy on gender justice I propose the following criterion: a society is gender-just when the costs of engaging in a lifestyle characterized by gender-symmetry (in both the domestic and public spheres) are, for both men and women, smaller or equal to the costs of engaging in a gender-asymmetrical lifestyle. For a significant number of women, a basic (...) income would increase the costs of leading gender-symmetrical lifestyles because it would make it easier for both women and men to pursue gender-unjust preferences. I argue that preference satisfaction is distinct from justice. I conclude by showing why a basic income would lead to further privatisation of caregiving, and I outline the negative effects this would have on women. (shrink)

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)

Basic income policies have recently enjoyed a great deal of discussion, but they are not a natural fit with views of distributive or social justice endorsed by many moral and political philosophers. This essay develops and defends a new view of social justice, called relational sufficientarianism, which is more compatible with a universal basic income. Relational sufficientarianism holds that persons in a just society must have sufficient social status, but not necessarily equal social status. It argues that this (...) view offers a more plausible account of just social relations than relational egalitarianism, a better account of the threshold for sufficiency than distributive sufficientarianism, and can serve as a more suitable theoretical backing for a universal basic income than either of these other views, or distributive egalitarianism. (shrink)

The study investigated the impact of parental income on students' academic performance in secondary schools in Kitswamba and Rugendabara-Kikongo town councils in Kasese District. A cross-sectional research design was used, with data collected from 286 students and five head teachers. The findings showed that family income significantly influenced students' academic performance. The findings have implications for parents, teachers, policymakers, and administrators in the education sector, emphasizing the importance of parental income in determining academic success.

A book chapter (about 9,000 words, plus references) presenting an act-consequentialist approach to the ethics of climate change. It begins with an overview of act consequentialism, including a description of the view’s principle of rightness (an act is right if and only if it maximizes the good) and a conception of the good focusing on the well-being of sentient creatures and rejecting temporal discounting. Objections to act consequentialism, and replies, are also considered. Next, the chapter briefly suggests that act consequentialism (...) could reasonably be regarded as the default moral theory of climate change, in the sense that a broadly act-consequentialist framework often seems implicit in both scholarly and casual discussions of the ethics of climate change. The remainder of the chapter explores three possible responses to the threat of climate change: having fewer children to reduce the number of people emitting greenhouse gases; taxing greenhouse-gas (GHG) emissions (commonly called a “carbon tax”) to discourage GHG-emitting behavior; and reducing poverty to lessen personal, familial, and community vulnerability to the harms of climate change. (shrink)

A recent wave of academic and popular publications say that utopia is within reach: Automation will progress to such an extent and include so many high-skill tasks that much human work will soon become superfluous. The gains from this highly automated economy, authors suggest, could be used to fund a universal basic income (UBI). Today's employees would live off the robots' products and spend their days on intrinsically valuable pursuits. I argue that this prediction is unlikely to come true. (...) Historical precedent speaks against it, but the main problem is that the prediction fundamentally misunderstands how capitalism works—its incentives to increase or decrease production, its principles of income allocation, and the underlying conception of merit. (shrink)

Five arguments are presented in favour of the proposal that people who opt in as organ donors should receive a tax break. These arguments appeal to welfare, autonomy, fairness, distributive justice and self-ownership, respectively. Eight worries about the proposal are considered in this paper. These objections focus upon no-effect and counter-productiveness, the Titmuss concern about social meaning, exploitation of the poor, commodification, inequality and unequal status, the notion that there are better alternatives, unacceptable expense, and concerns about the veto of (...) relatives. The paper argues that none of the objections to the proposal is very telling. (shrink)

Environmental pollution and climate change have been considered the main environmental challenges affecting the world’s ecosystem, including that of South Africa. They cause poverty, land degradation, and health hazards. One of the leading causes and contributing factors of environmental pollution and climate change is carbon emissions into the atmosphere. As a way to curb these emissions, Carbon tax policy has been introduced in various countries, including South Africa. In 2019, a Carbon tax was introduced to assist South Africa in delivering (...) on the commitments made in the Paris Agreement in 2015. If the policy is effectively applied, it will raise revenues while reducing carbon dioxide emissions. Before and after introducing the Carbon tax policy in South Africa, there has been debate and discussion on its impact on the environment, economy, and society. Based on the debate and discussion, it has been observed that more attention is paid to the economic implications and benefits of the tax on South Africa than the ethical implications. Thus, this paper aims to contribute to the ongoing debate and discussion by ethically evaluating the Carbon tax policy in South Africa. (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)

Should Marxists support universal basic income (UBI), i.e., a regular cash income paid to all without a means test or work requirement? This paper considers one important argument that they should, namely that UBI would be instrumentally effective in helping to bring about communism. It argues that previous answers to this question have paid insufficient attention to a logically prior question: what is Marx’s account of communism? In reply, it distinguishes two different accounts: a left-libertarian version that associates (...) communism with the freedom to live and work how one wants, and a perfectionist version that associates communism with the overcoming of alienated labour and self-realisation in work. It argues that UBI would make steps towards the left-libertarian account but not the perfectionist account. Ultimately, then, the question “should Marxists support basic income?” is shown to partly depend on which account of communism Marxists want to bring about. (shrink)

Journal of Political Philosophy, EarlyView.

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)

Au regard du vieux débat sur la « fuite des cerveaux », le devoir de promouvoir le développement des pays pauvres semblait incompatible avec le droit humain à l’émigration. A l’encontre de cette idée, Jagdish Bhagwati a proposé dans les années 70 une mesure qui permettait au personnel qualifié de quitter les pays pauvres, tout en taxant leur revenu au bénéfice de leurs pays d’origine. Cet article discute (et rejette) trois justifications possibles de la taxe Bhagwati. Il conclut qu’une telle (...) mesure ne peut être défendue ni comme une compensation pour ce que le pays aurait gagné si les diplômés n’avaient pas émigré, ni comme une obligation de réciprocité basée sur l’investissement dans l’éducation, ni comme une mesure de diminution de l’inégalité entre les opportunités des migrants et de ceux qui restent au pays. Si la mobilité géographique va de pair avec la mobilité sociale, taxer les migrants revient à taxer la mobilité sociale, plutôt que les hauts revenus eux-mêmes. (shrink)

In the global justice literature, growing attention has been given to problems particular to a globalised economy such as tax competition. Political philosophers have started to reflect on how these problems intersect with theories of global justice. This paper explores the idea according to which action-guiding principles of justice can only be formulated at such intersections. This is the starting point from which I develop a ‘non-ideal theory’ of global justice. The methodology of this theory posits that principles of justice (...) are formulated according to the practice they are intended to regulate. Individual practices provide insights about the formulation of principles, for the non-ideal circumstances that prevent the realisation of justice are only revealed through the interpretation of each practice. With regard to the content of principles, I reject the notion that non-ideal theory is applied ideal theory. I offer instead an overview of the main features of a conception of justice for a non-ideal world based on the ideas of compliance, fact-sensitivity, feasibility and path-dependence. The contribution of this paper is twofold: to provide the conceptual framework for an action-guiding non-ideal theory of global justice and to show why this theory is well-suited to address problems of a globalised economy, such as tax competition. (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)

There have recently been novel applications of medical systematic review guidelines to economic policy interventions which contain controversial methodological assumptions that require further scrutiny. A landmark 2017 Cochrane review of unconditional cash transfer (UCT) studies, based on the Grading of Recommendations Assessment, Development and Evaluation (GRADE), exemplifies both the possibilities and limitations of applying medical systematic review guidelines to UCT and universal basic income (UBI) studies. Recognizing the need to upgrade GRADE to incorporate the differences between medical and policy (...) interventions, the GRADE Public Health Project Group (PHPG) was convened to enumerate and address these methodological challenges. However, in light of our analysis of additional methodological challenges that arise for UCT and UBI studies, we argue that the adaptation of medical systematic review guidelines to economic methodology is far from straightforward and is in fact more challenging than claimed by the PHPG. (shrink)

Is sex work (specifically, prostitution) vulnerable to technological unemployment? Several authors have argued that it is. They claim that the advent of sophisticated sexual robots will lead to the displacement of human prostitutes, just as, say, the advent of sophisticated manufacturing robots have displaced many traditional forms of factory labour. But are they right? In this article, I critically assess the argument that has been made in favour of this displacement hypothesis. Although I grant the argument a degree of credibility, (...) I argue that the opposing hypothesis -- that prostitution will be resilient to technological unemployment -- is also worth considering. Indeed, I argue that increasing levels of technological unemployment in other fields may well drive more people into the sex work industry. Furthermore, I argue that no matter which hypothesis you prefer -- displacement or resilience -- you can make a good argument for the necessity of a basic income guarantee, either as an obvious way to correct for the precarity of sex work, or as a way to disincentivise those who may be drawn to prostitution. (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.

Matt Zwolinski argues that libertarians “should see the Basic Income Guarantee (BIG)—a guarantee that all members will receive income regardless of why they need it—as an essential part of an ideally just libertarian system.” He regards the satisfaction of a Lockean proviso—a stipulation that individuals may not be rendered relevantly worse off by the uses and appropriations of private property—as a necessary condition for a private property system’s being just. BIG is to be justified precisely because it prevents (...) proviso violations. We deem Zwolinski’s argument a “Direct Proviso-Based Argument” for BIG. We argue that because this sort of argument for the BIG is in tension with other principles libertarians within the Lockean tradition hold dear, specifically prohibitions on seizing legitimately held property and forcing individuals to labor, the Direct Proviso-Based Argument fails. (shrink)