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)

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)

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.

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)

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)

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 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)

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

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)

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)

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)

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, we argue that the All Affected Principle generates a puzzle when applied to carbon tax referendums. According to recent versions of the All Affected Principle, people should have a say in a democratic decision in positive proportion to how much the decision affects them. Plausibly, one way of being affected by a carbon tax referendum is to bear the economic burden of paying the tax. On this metric of affectedness, then, people who pollute a lot are ceteris (...) paribus more affected than people who don’t, because the former stands to pay more in carbon taxes than the latter. Consequently, people who pollute a lot receive large voting power, while people who pollute a little receive little voting power. This is a puzzling distribution of voting power for several reasons. First, it is instrumentally counterproductive if the goal is to rectify damages to the climate. Second, it introduces prudential incentives for everyone to pollute more to gain voting power. Third, the relative difference in voting power between people who pollute a lot and people who don’t is puzzling from a desert-based point of view, since the former often make a serious effort to avoid polluting, while the latter don’t. (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)

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)

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)

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)

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)

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)

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 “Regulating social media as a public good: Limiting epistemic segregation” (2022), Toby Handfield tackles a well-known problematic aspect of widespread social media use: the formation of ideologically monotone and insulated social networks. Handfield argues that we can take some cues from economics to reduce the extent to which echo chambers grow up around individual users. Specifically, he argues that tax incentives to encourage network heterophily may be levied at any of three different groups: individual social media users, social media (...) sites/companies, or advertisers who use social media to promote their products and material. In this response, I examine the plausibility of using such incentives on each of the these groups. I argue, first, that using tax incentives on either (1) social media companies or (2) advertisers would be ineffective as these incentives could not feasibly be made strong enough to override the enormous financial gain of the standard social media algorithms. Next, I argue that levying the incentives/penalties on individual users would be a hazard, due to the risk of what is called the epistemic “backfire effect”. Finally, I argue that the problem lies in relying on incentives and disincentives—rather than direct regulation—to increase network heterophily. (shrink)

It is often argued that development aid can and should compensate the restrictions on migration. Such compensation, Shachar has recently argued, should be levied as a tax on citizenship to further the global equality of opportunity. Since citizenship is essentially a ‘birthright lottery’, that is, a way of legalizing privileges obtained by birth, it would be fair to compensate the resulting gap in opportunities available to children born in rich versus poor countries by a ‘birthright privilege levy’. This article sets (...) out a defence of three theses. The first states that equality of opportunity is incompatible with, and cannot be achieved in, segregated territories. The second posits that to believe that material equality compensates the injustice of restrictions on movement is to commit a ‘sedentarist mistake’. The third affirms that any citizenship levy, including the egalitarian and non-sedentarist formula I’m proposing, would be better understood as a penalty rather than a tax. (shrink)

Remittances are private financial transfers from migrant workers back to their countries of origin. These are typically intra-household transfers from members of a family who have emigrated to those who have remained behind. The scale of such transfers throughout the world is very large, reaching $338 billion U.S. in 20081—several times the size of overseas development assistance (ODA) and larger even than foreign direct investment (FDI). The data on migration and remittances is too poor to warrant very firm conclusions about (...) their effects—actual or potential—on poverty and development in poorer countries. We will however, present reasons that make it plausible to believe that remittances can contribute to poverty-reduction and promote development in poorer countries. Our main aim, however, is not to engage in detail with empirical debates about the effects of these transfers, but to establish moral grounds for favorable tax treatment on remittances on the assumption that they do have positive effects on receiving countries. (shrink)

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)

In the concept of European citizenship, public and international law intersect. The unity of the European polity results from the interplay between national and European loyalties. Citizens’ allegiance to the European polity depends on how much they see the polity’s identity as theirs. Foundational ideals that shaped the European project’s identity included social reconciliation and peaceful coexistence, economic reconstruction and widespread prosperity, and the creation of supranational structures to rein in nationalism. A broad cultural consensus underlay the first impulse for (...) integration. Europeans had little trouble giving explicit or tacit allegiance to such a project, which resulted in an unparalleled success. However, roughly 60 years and 20 Member States later, social integration is being challenged as immigrants with diverse cultural backgrounds arrive, while far-right political parties surge in reaction; economic integration is confronted with a faltering euro and countries struggling to meet financial commitments; and political integration weakens as the EU seems to fail the democratic test. Cultural assumptions are no longer shared by all. Allegiance to today’s EU is problematic for the ordinary European citizen. This paper submits that careful attention to the spirit of the foundational ideals sheds light on how the present problems as well as future integration could and should be approached. (shrink)

I argue that in Sheridan Hough's book Kierkegaard's Dancing Tax Collector, the distinctive and novelistic literary form is not a playful, whimsical, or otherwise contingent feature, but a structure that's needed to convey the account of Kierkegaardian faith as practical in nature.

This thesis consists of three papers examining determinants and implications of related party transactions (RPTs) in Vietnam, a transitional economy in South East Asia with features of concentrated state ownership and weak minority investor protection. Specifically, these papers describe RPTs and examine (i) the association between RPTs and state ownership, (ii) the association between the cost of corporate debt and RPTs, and the moderating role of state ownership on the association between the cost of debt and RPTs, and (iii) the (...) association between corporate tax avoidance and RPTs, and the moderating role of state ownership on this potential association. The first paper describes the nature and extent of RPTs in Vietnamese listed firms and examines the association between RPTs and state ownership. The results from this paper demonstrate that related party transactions are prevalent in Vietnam. Findings show that the presence of state ownership is related to a lower extent of RPTs. However, among firms with state ownership, the extent of RPTs is positively associated with percentage of state ownership. The second paper reveals that the cost of debt is higher in firms having a higher level of RPTs, implying that RPTs are viewed as a potential risk to firms from the point of view of lenders. However, the presence of state ownership can reduce the effect of RPTs on the cost of debt. The third paper provides evidence that firms with RPTs demonstrate more tax avoidance than their counterparts without RPTs. Further, among firms with RPTs, firms with a higher extent of related net credit and related sales are found to exhibit even higher levels of tax avoidance. However, the association between tax avoidance and RPTs is moderated by the presence of state ownership. Finally, in firms with RPTs, the presence of state ownership reduces tax avoidance measured by effective tax rates. (shrink)

The Dominican Pedro de Ledesma was educated at the University of Salamanca, where he became a professor. He is considered one of the last members of the famous School of Salamanca. This work studies his contribution to economic thought as regards tax doctrine. In Ledesma’s thought almost a century of moral reflections developed by the Salamanca professors (such as Vitoria, Azpilcueta, Soto…) crystallises, who were echoed by other Spanish authors. Ledesma recapitulates this reflection by providing his personal point of view (...) on the subject in a historical period in which the Spanish influence had reached global dimensions. (shrink)

The three main types of policies for addressing climate change are command and control regulation, carbon taxes (or price instruments), and cap and trade (or quantity instruments). The first question in the ethics of carbon pricing is whether the latter two (price and quantity instruments) are preferable to command and control regulation. The second question is, if so, how should we evaluate the relative merits of price and quantity instruments. I canvass relevant arguments to explain different ways of addressing these (...) important policy questions, suggesting that carbon pricing is preferable to command and control regulation, and that price instruments have the theoretical edge over quantity instruments. [Open access]. (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)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price is stronger during the (...) COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (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)

Molti esperti concordano sul fatto che la pandemia di Covid-19 sia l'occasione giusta per iniziare a tassare l’anidride carbonica, ora che la domanda e quindi anche il prezzo dei combustibili fossili sono scesi. Tuttavia, la carbon tax continua ad essere vista con sospetto, soprattutto tra i progressisti, che temono che questa misura abbia effetti regressivi. Allo stesso tempo, i sostenitori di una carbon tax a entrate positive, che finanzi investimenti in progetti ecologici, rischiano di allarmare eccessivamente l’elettorato conservatore. In questo (...) articolo, sostengo dunque che una carbon tax neutra dal punto di vista delle entrate e che miri a ridurre il cuneo fiscale può combinare gli obiettivi redistributivi della sinistra europea, la lotta contro il cambiamento climatico e un’ampia accettabilità sociale. Tuttavia, il modo in cui la carbon tax viene proposta deve essere invertito: non più “mitigare il cambiamento climatico e così facendo raggiungere anche un secondo obiettivo sociale (in questo caso l'aumento del reddito salariale)”, ma “raggiungere un certo obiettivo sociale attraverso la tassazione dell’anidride carbonica”. (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)

Solar radiation management (SRM) may help to reduce the negative outcomes of climate change by minimising or reversing global warming. However, many express the worry that SRM may pose a moral hazard, i.e., that information about SRM may lead to a reduction in climate change mitigation efforts. In this paper, we report a large-scale preregistered, money-incentivised, online experiment with a representative US sample (N = 2284). We compare actual behaviour (donations to climate change charities and clicks on climate change petition (...) links) as well as stated preferences (support for a carbon tax and self-reported intentions to reduce emissions) between participants who receive information about SRM with two control groups (a salience control that includes information about climate change generally and a content control that includes information about a different topic). Behavioural choices are made with an earned real-money endowment, and stated preference responses are incentivised via the Bayesian Truth Serum. We fail to find a significant impact of receiving information about SRM and, based on equivalence tests, we provide evidence in favour of the absence of a meaningfully large effect. Our results thus provide evidence for the claim that there is no detectable moral hazard with respect to SRM. [Open access]. (shrink)

School boosters are tax-exempt organizations that engage in fundraising efforts to provide public schools with supplementary resources. This paper argues that prevailing forms of school boosting are defeasibly unjust. Section 1 shows that inequalities in public education funding in the United States violate John Rawls’s two principles of domestic justice. Section 2 argues that prevailing forms of school boosting exacerbate and plausibly perpetuate these injustices. Section 3 then contends that boosting thereby defeasibly violates Rawlsian principles of nonideal theory for rectifying (...) injustice. Thus, boosting should be presumptively either made illegal or substantially reformed. Finally, Section 4 responds to potential objections. (shrink)

Epistemic exploitation occurs when privileged persons compel marginalized persons to educate them about the nature of their oppression. I argue that epistemic exploitation is marked by unrecognized, uncompensated, emotionally taxing, coerced epistemic labor. The coercive and exploitative aspects of the phenomenon are exemplified by the unpaid nature of the educational labor and its associated opportunity costs, the double bind that marginalized persons must navigate when faced with the demand to educate, and the need for additional labor created by the default (...) skepticism of the privileged. I explore the connections between epistemic exploitation and the two varieties of epistemic injustice that Fricker (2007) identifies, testimonial and hermeneutical injustice. I situate epistemic exploitation within Dotson’s (2012; 2014) framework of epistemic oppression, and I address the role that epistemic exploitation plays in maintaining active ignorance and upholding dominant epistemic frameworks. (shrink)

Abstract for Descent and Logic in Biosystematics: An Essay AUTHOR: THOMAS MCCABE PUBLISHER: PERSEVERANT PUBLISHING Descent and Logic in Biosystematics: An Essay is a short book about biological systematics and taxonomy. Some of the subjects con- sidered in it are philosophical: taxonomic theory, species concepts, speciation models, and evolutionary theories. Yet the book also covers matters not philosophical, such as taxonomic operations, experi- mental taxonomy, and a new suggested taxonomic method with worked examples. The author finds relationships among these topics. (...) The book is addressed to biosystematists, practicing biological tax- onomists, and philosophers of biology. It will also interest others who draw on biological taxonomy and biosystematics in their work. Descent and Logic in Biosystematics: An Essay goes into some old topics such as traditional biological identifying, classifying, and nomenclature; some recent, such as cladistic analysis, phylogenetics, and phylogenomics; and a few new, such as the logic of mutually exclusive taxon definitions, and techniques for using directly obser- ved reproductive events and pedigree analysis to untangle certain taxonomic dilemmas. There is a chapter about minimizing am- biguities when defining biological taxa, a chapter on the relevance of human biology to biosystematics, chapters addressing some biosys- tematic problems associated with the phenomenon of hybridization, a chapter on the relationship of biological taxonomy to conservation biology, and a chapter about the scientificity of evolutionary theories. Descent and Logic in Biosystematics: An Essay is published with a glossary, twelve black and white line figures, a dynamic table of contents, linked cross references, linked bibliographic citations, and a detailed index in the print and PDF versions. Descent and Logic in Biosystematics: An Essay, is available from the publisher in print and PDF formats, and from distributors and retailers as an ebook. It should be considered for academic libraries, research libraries, natural history museum libraries, the libraries of conservation organizations, and some private libraries. (shrink)

How is human social intelligence engaged in the course of ordinary conversation? Standard models of conversation hold that language production and comprehension are guided by constant, rapid inferences about what other agents have in mind. However, the idea that mindreading is a pervasive feature of conversation is challenged by a large body of evidence suggesting that mental state attribution is slow and taxing, at least when it deals with propositional attitudes such as beliefs. Belief attributions involve contents that are decoupled (...) from our own primary representation of reality; handling these contents has come to be seen as the signature of full-blown human mindreading. However, mindreading in cooperative communication does not necessarily demand decoupling. We argue for a theoretical and empirical turn towards “factive” forms of mentalizing here. In factive mentalizing, we monitor what others do or do not know, without generating decoupled representations. We propose a model of the representational, cognitive, and interactive components of factive mentalizing, a model that aims to explain efficient real-time monitoring of epistemic states in conversation. After laying out this account, we articulate a more limited set of conversational functions for nonfactive forms of mentalizing, including contexts of meta-linguistic repair, deception, and argumentation. We conclude with suggestions for further research into the roles played by factive versus nonfactive forms of mentalizing in conversation. (shrink)

Purpose: Illicit financial flows are targeted by the United Nations’ (UN) Sustainable Development Goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they can benefit from economic norms, laws, and regulations that lack mechanisms to detect and penalize them. This paper investigates whether a recent test, the embezzler test, can be used to identify regulatory architectures that facilitate illicit financial flows and related financial crimes. -/- Design/methodology/approach: To develop a more advanced version of the embezzler test in terms (...) of definitions and practical implementation methodology. -/- Findings: In this test, the definition of embezzlement can be understood to be the occurrence of illicit financial flows crossing the boundaries of organizations and/or countries. This is a multi-stage test, which intentionally simulates illicit financial flows to observe how well equipped is the regulatory architecture to deal with other financial offences that are related with these flows, such as theft, money laundering, fraud, corruption, market manipulation, and tax evasion. -/- Originality: This is the first explicit test that has been presented to identify norms, laws, and regulations that facilitate illicit financial flows and related financial crimes. -/- Research implications: Future research can employ the version of this test to stress test a large range of economic norms, laws, and regulations. -/- Practical/Social implications: This test’s new version can assist achieve the UN SDGs’ illicit financial flow reduction target. Furthermore, it can be used to study both existing and proposed norms, laws, and regulation. (shrink)

Marie Oldfield, Pro Bono Economics & Refugee Council. Over half the total applications for asylum the UK receives each year are initially rejected, yet nearly a third of these initial rejections are subsequently overturned on appeal. This process that fails to get decisions right first time imposes significant costs, not just on the applicants themselves, but also more widely on UK taxpayers. Asylum seekers are not entitled to welfare benefits nor employment except in some limited cases, and are often placed (...) in unsuitable conditions with lack of appropriate support to prepare their case for asylum. These unfortunate circumstances mean that they are unable to gather and present all the required evidence first time, even when the case for asylum is legitimate. As a result, the application is rejected and thus begins a cycle of appeals that might eventually lead to a successful outcome for the asylum seeker but will, in the process, burden the taxpayer with unnecessary administrative cost and cause the asylum seeker needless distress and prevent them from accessing suitable economic opportunities. • Our study estimates that there are approximately 4,000 initial rejections that are successfully appealed each year and, with each appeal incurring direct administrative costs of around £1,000, the price tag of incorrect initial decisions adds up to a hefty £4 million per year in unnecessary administrative costs alone. • There are other costs, too, that negatively impact asylum seekers and taxpayers, albeit in a more indirect manner. The longer the appeals process is dragged out, the more delay there is to successful asylum seekers entering the labour market which means lost economic activity and forgone tax revenue for the Exchequer. Long periods of unemployment also result in skills attrition and lower the probability of the asylum seeker successfully entering the labour market in the future. • A lengthy appeals process heightens stress and worsens mental health in asylum seekers, a group arguably already more vulnerable on this front. Unnecessary human suffering aside, there is also a monetary cost borne by the taxpayer should NHS mental health services become involved. Thus, there is a pressing and viable case for providing asylum seekers a stable environment in which to complete their applications for asylum. This would increase the likelihood of reaching correct decisions in the first instance, avoid unnecessary administrative costs of an arduous appeals process, enable successful asylum seekers to access the labour market and contribute to the Exchequer, and avoid placing extra demands on already strained NHS mental health services. (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)

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)

The authors of the scientific monograph have come to the conclusion that мanagement of socio-economic transformations of business processes requires the use of mechanisms to support of entrepreneurship, sectors of the national economy, the financial system, and critical infrastructure. Basic research focuses on assessment the state of social service provision, analysing economic security, implementing innovation and introducing digital technologies. The research results have been implemented in the different models of costing, credit risk and capital management, tax control, use of artificial (...) intelligence and blockchain. The results of the study can be used in the developing of policies, programmes and strategies for economic security, development of the agricultural sector, transformation of industrial policy, implementation of employment policy in decision-making at the level of ministries and agencies that regulate the management of socio-economic and European integration processes. The results can also be used by students and young scientists in the educational process and conducting scientific research on global challenges and creation scenarios for the development of socio-economic processes. (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)

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)

(Winner of The Res Publica Essay Prize) This article defends a moderate version of state perfectionism by using Gerald Gaus’s argument for liberal neutrality as a starting point of discussion. Many liberal neutralists reject perfectionism on the grounds of respect for persons, but Gaus has explained more clearly than most neutralists how respect for persons justifies neutrality. Against neutralists, I first argue that the state may promote the good life by appealing to what can be called “the qualified judgments about (...) the good life,” which have not been considered by liberal perfectionists including Joseph Chan and Steven Wall. Then I clear up several possible misunderstandings of these judgments, and argue that: (a) moderate perfectionism does not rely on controversial rankings of values and is committed to promoting different valuable ways of life by pluralistic promotion; and (b) moderate perfectionism requires only an indirect form of coercion in using tax money to support certain moderate perfectionist measures, which is justifiable on the grounds of citizens’ welfare. Thus, I maintain that moderate perfectionism does not disrespect citizens, and is not necessarily unfair to any particular group of people. It is, in fact, plausible and morally important. The defence of moderate perfectionism has practical implications for the state’s policies regarding art development, drug abuse, public education, and so on. (shrink)