Jennifer Bird-Pollan has recently argued that Nozickians are wrong to oppose the estate tax. Promising to argue from within the Nozickian framework, she presses the fundamental point that the estate tax does not violate anyone’s rights: neither the deceased nor their would-be heirs can claim a right to any holdings subject to the estate tax. This paper shows that Bird-Pollan’s discussion fails on three fronts. First, she frequently misinterprets Nozick, and thus does not defend the estate (...) tax from a Nozickian perspective. Second, even if Bird-Pollan is correct in denying that the deceased and their potential heirs have a right to the holdings in question, it does not follow that the estate tax is licit, because Nozickians can oppose it on other grounds. For example, Nozickians may hold that the enforcement of the estate tax will violate other rights people have. The government’s preemptive claims to holdings subject to estate taxes, along with the force required to enforce those claims, are unjustified. The crucial premise motivating these conclusions is the Nozickian denial that our current state possesses the authority to enforce the estate tax. This is the third front on which Bird-Pollan’s argument fails: she must show that Nozickians ought to believe government has the moral authority to enforce the estate tax, yet she makes no effort to do so. (shrink)

An essential aim of this study is to present principles of the legal interpretation of the term “building structure” for the needs of the imposition of a real estate tax. The analysis of both administrative courts’ judgments and the subject literature indicates lack of consistency in the scope of this term’s meaning. In my opinion, interpretative discrepancies are caused by incorrect legal interpretation of the legal definition. It should be noticed that numerous controversies connected with the legal interpretation of (...) the term building structure are connected with considerable tax burden of this type of building objects. Taxpayers, for obvious reasons, are therefore “interested” in not finding the objects owned by them to be building structures in the meaning of the Tax Law, or possibly in finding only those objects’ specified parts to be building structures. It is easily apparent particularly in the case of objects of complex structures. On the other hand, however, for many municipalities in Poland, income from building structures’ taxation creates municipal budgets. This way the practice of applying local tax law encounters numerous disputes between taxpayers and self-government tax authorities. (shrink)

This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from (...) the State’s taken-for-granted interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice. (shrink)

Imagine two friends. Anna inherits nothing and works for every penny she has, while Mary inherits millions. How should a world that respects individual autonomy and private property rights treat Anna’s earnings and Mary’s inheritance? Should it tax them the same, or tax one more heavily than the other? If the latter, which one? The conventional wisdom holds that although some “right” libertarian theories justify taxing income, none justify taxing inheritances. Such taxes are “expropriations” and “an especially cruel injury” that (...) “run[] roughshod over [a] deceased’s interest in the ends his property will serve.” This essay explores the standard libertarian objections to taxing gifts and bequests and argues that libertarians overstate their case when distinguishing the taxation of gratuitous transfers from other types of taxation. At minimum, the benefit theory of taxation embraced by many minimal statists and classical liberals mandates that the receipt of gifts and bequests should be taxed to the recipient. Moreover, the goals of curbing inherited political power and preventing wealthy families from insulating their members from market competition provide two additional explanations for why taxing inheritances to recipients is compatible with classical liberal values. (shrink)

In the modern scientific literature, there are many reports about the successful application of neural network technologies for solving complex applied problems, in particular, for modeling the urban real estate market. There are neural network models that can perform mass assessment of real estate objects taking into account their construction and operational characteristics. However, these models are static because they do not take into account the changing economic situation over time. Therefore, they quickly become outdated and need frequent (...) updates. In addition, if they are designed for a specific city, they are not suitable for other cities. On the other hand, there are several dynamic models taking into account the overall state of the economy and designed to predict and study the overall price situation in real estate markets. Such dynamic models are not intended for mass real estate appraisals. The aim of this article is to develop a methodology and create a complex model that has the properties of both static and dynamic models. Moreover, our comprehensive model should be suitable for evaluating real estate in many cities at once. This aim is achieved since our model is based on a neural network trained on examples considering both construction and operational characteristics, as well as geographical and environmental characteristics, along with time-changing macroeconomic parameters that describe the economic state of a specific region, country, and the world. A set of examples for training and testing the neural network were formed on the basis of statistical data of real estate markets in a number of Russian cities for the period from 2006 to 2020. Thus, many examples included the data relating to the periods of the economic calm for Russia, along with the periods of crisis, recovery, and growth of the Russian and global economy. Due to this, the model remains relevant with the changes of the international economic situation and it takes into account the specifics of regions. The model proved to be suitable for solving the following tasks: industrial economic analysis, company strategic and operational management, analytical and consulting support of investment, and construction activities of professional market participants. The model can also be used by government agencies authorized to conduct public cadastral assessment for calculating property taxes. (shrink)

Taxation of residential property is difficult to be implemented in many jurisdictions and in this respect Lithuania is not an exception. Many taxpayers do not comprehend why property should be levied by the government. Indeed, any owner of real estate would usually resist to any attempts to increase this tax burden. However, even when the threshold is once overstepped and a new unpopular statutory framework is introduced, the government still faces new dilemmas regarding the administration of this tax. Sometimes (...) weak tax administration but not the tax itself undermines the credibility of the public. Commercial premises as well as land have been continuously levied in the Republic of Lithuania since 1990. Thus, the taxes paid by enterprises and the land tax were not a big issue of public debate in Lithuania. The burden of this tax was not very significant in the light of all taxes paid by enterprises or land owners. The most problematic issue remains the taxation of residential property. (shrink)

Conceptually, entrepreneurship is seen as the engine that drives a robust economy, promotes a favorable quality of life, and assures the availability of the attributes needed for meaningful living. However, like many popular concepts in this world, its limitations are normally not well acknowledged. A grouping of entrepreneurial ventures which has recently come into existence deals with the personal fiscal issues associated with the end-of-life phase of the human cycle. While generally praised as humanitarian services for society, that are assuredly (...) within legal bounds, these activities have potentially significant negative implications. When examined from an ethical perspective, some questionable practices became apparent. Three such undertakings in particular have to do with the terminally ill and are examined in this paper. The first, viatical transactions, is defined as the transfer of a life insurance policy's ownership to someone who does not have an insurable interest in the life of the insured individual. The second, creative tax shelters for wealthy people involved in estate planning, involves hiring unrelated parties, particularly those who are young and in failing health, to do the dying for the principal. The third, mind games, involves curtailing the use of medical resources for the dying. The justification for this is rationing scarce medical resources. (shrink)

Die ATB ist die traditionsreichste Editionsreihe der germanistischen Mediävistik. Begründet 1881 von Hermann Paul, wurde sie von führenden Fachvertretern, Georg Baesecke, Hugo Kuhn, Burghart Wachinger, betreut. Seit 2001 liegt die Verantwortung in den Händen von Christian Kiening. Die mittlerweile etwa 120 Bände verknüpfen exemplarisch Handschriftennähe und Lesbarkeit, wissenschaftliche Arbeit am Text und Blick auf die akademische Lehre. Sie umfassen anerkannte, zum Teil kommentierte Ausgaben 'klassischer' Autoren der Zeit um 1200, aber auch veritable Werkausgaben (Notker der Deutsche) und anspruchsvolle Neueditionen (Eckenlied, (...) Heinrich von dem Türlin). (shrink)

The Altdeutsche Textbibliothek [Old German Text Library] is the series of editions of German medieval texts with the richest history. Foundedin 1881 by Hermann Paul, it has been edited by leading Germanists- Georg Beasecke, Hugo Kuhn, Burghart Wachinger. Since 2001, responsibility for the series has rested with Christian Kiening. In the meantime, the series comprises some 120 volumes, with an exemplary combination of closeness to the original manuscript(s) with ease of reading, philological accuracy with concern for university teaching. It includes (...) recognised editions of "classical" authors from around 1200- some with commentary- but also presents veritable editions of authors' works (Notker the German) and high-quality new editions (Eckenlied, Heinrich von dem Türlin). (shrink)

Abstractabstract:This article describes three utopian attempts to ameliorate the negative effects of income inequality that are less revolutionary than those of More and Bellamy. Rather than dispensing with money or gold, these three utopias modify existing institutions with the aim of lopping off the extremes of both wealth and poverty without upending the entire social and economic structure. Discussion includes Theodor Hertzka’s Freeland (1891), Theodor Herzl’s Altneuland: The Old New Land (1902), and H. G. Wells’s A Modern Utopia (1905). The (...) three utopias provide potential solutions by undercutting causes of poverty and intergenerational wealth accumulation rather than by economic leveling, and by stressing a fresh start for each generation. The primary tools in this effort are education, universal healthcare, a safety net of basic income, fiscal transparency, confiscatory estate taxes, and common ownership of land. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Kennedy Institute of Ethics Journal 13.1 (2003) 53-64 [Access article in PDF] Incentives for Providing Organs Patricia Milmoe McCarrick and Martina Darragh After a contentious debate at its 2002 annual meeting, the American Medical Association's House of Delegates voted to endorse the opinion of its Council on Ethical and Judicial Affairs that the impact of financial incentives on organ donation should be studied (Josefson 2002). The shortage of organs (...) for transplantation has been an ongoing problem for more than 20 years. In June1981, Representative Philip Crane (R-IL) introduced legislation in the U.S. House of Representatives proposing a $25,000 income tax deduction and a $25,000 estate tax exclusion for donating an organ (Tax Incentives 1981). Still the National Organ Transplant Act enacted in October 1984 prohibited the offering of any "valuable consideration" in return for organs (United States 1984).The developments of a legal market for tissues in the United States and a black market for organs around the world have raised the question of whether donation without compensation is the only ethically viable option. Some critics of the current system claim reliance on donation actually promotes a black market in organs (Kaserman and Barnett 2002, p. 38; Palmer 1999, p. 36). In addition, a new set of compensation issues has arisen as living kidney donor transplantations begin to rival those performed with cadaveric organs (United States 2001).As a result, current suggestions for incentives go far beyond the traditional death benefit payment to include such ideas as medals of honor for donors, reimbursement for funeral expenses, exchange programs for organ donation, and special medical insurance for living organ donors. Numerous bills introduced into the 107th Congress have proposed such incentives (Delmonico et al. 2002.) In October 2002, the U.S. Department of Health and Human Services awarded $5.2 million in grants to study both clinical and behavioral interventions for increasing organ donations that do not involve incentives. The inspiration for some of the funded proposals comes from the successes of Spain's social services and the United Kingdom's clinical administration of organ procurement programs (Robeznieks 2002). [End Page 53]With a nod to evidence-based medicine, the underlying concern expressed in much of the current literature is that no idea for increasing the supply of organs should be discounted before it is studied. This bibliography provides a short introduction to the range of opinions expressed on the issue of incentives for providing organs.al-Mousawi, M.; Samhan, M.; al-Mezairee I.; Razzak, M.A.; and Khawari, F. Cadaver Organ Procurement in Kuwait. Transplantation Proceedings 31 (8): 3375-76, 1999.The authors describe a protocol that significantly increased cadaveric organ donation and credit it with fostering the expansion of an organ sharing program among the Arab Gulf states. Developed by Kuwaiti neurologists and anesthetists after a continuing education course on transplantation, the protocol places a special emphasis on the role of local transplant coordinators who facilitate the investigation of brain death cases by neurologists.Arnold, Robert; Bartlett, Steven; Bernat, James; et al. [Ethics Committee of the American Society of Transplant Surgeons] Financial Incentives for Cadaver Organ Donation: an Ethical Reappraisal. Transplantation 73 (8): 1361-67, 27 April 2002.To prepare for proposed studies of financial incentives for organ donation, the American Society of Transplant Surgeons convened a panel to develop a methodology for evaluating the ethics of such research. Comprised of organ procurement organization executives, physicians, surgeons, and ethicists, the panel generated a list of nine criteria for use in judging any incentives proposal. While opposed to direct payment or tax incentives for organ donation, a majority of the members support funeral expense reimbursement or charitable contributions as incentives that would not violate or undermine the ideal of altruism.Cameron, J. Stewart, and Hoffenberg, Raymond. The Ethics of Organ Transplantation Reconsidered: Paid Organ Donation and the Use of Executed Prisoners as Donors. Kidney International 55 (2): 724-32, February 1999.After reviewing arguments for and against payment for organ procurement, the authors apply these arguments to the specific case of obtaining organs from executed... (shrink)

This review-article of Martha Roth's Law Collections focuses on selected sections in the Laws of Ur-Namma, Eshnunna, Hammurabi, Lipit-Ishtar, and the Neo-Babylonian Laws. It discusses potentially misleading divisions of sections and problems of rendering the term awīlum (lú). It also asserts that students of law will benefit from Roth's translations for generations.

Inheritance is about cold cash and warm emotions. On a macroeconomic level inherited wealth is a source of inequality, but on a personal level it is a gift between relatives that can involve gratitude, but also a sense of obligation and duty continuity, but also conflicts. These perspectives often clash in public discussions about inheritance law and taxation. This article discusses the implicit notions about inheritance and their relationship to positions in the public debate in three Danish filmic works: Per (...) Fly’s Inheritance (2003), first season of the TV-series The Heirs (2014) and Christian Sønderby Jepsen’s The Will (2011). (shrink)

The traditional view of tax holds that consumption taxes fail tax the yield to capital, whereas income taxes do, leading to John Stuart Mill's criticism of the income tax as a "double tax" on wealth that is saved. A better analytic understanding illustrates that there are two types of consumption taxes. A prepaid consumption or (equivalently) wage tax indeed ignores the yield to capital. But a consistent progressive postpaid consumption tax gets at such yield, at the individual level, when but (...) only when the returns to capital are used to elevate lifestyles in material terms. Such a tax allows "ordinary" savings that move around labor earnings, in constant dollar terms, to different periods of an individual's life, such as times of retirement or heightened medical or educational needs. Because a progressive postpaid consumption tax falls on the yield to capital at the right time-when its use at the individual level becomes manifest-all other taxes on capital, such as capital gains, gift and estate, and corporate income taxes, can and should be repealed, in the name of fairness. Footnotesa I thank the editors, my research assistants Alex Baskin and Nina Kang, and the other contributors to this volume for their helpful comments. (shrink)

Mirvac chief executive Susan Lloyd-Hurwitz, not one usually associated with sympathy for tenants on the rental market, said earlier this year that ‘renting in Australia is generally a very miserable customer experience…the whole industry is set up to serve the owner not the tenant’ Her observation is basically correct and the solution she offers is to change the current situation where small investors, supported by generous government tax concessions, provide effectively all of the country’s private rental housing. Lloyd-Hurwitz wants Mirvac, (...) a property group currently managing over $15 billion of assets, to become an apartment landlord that would own not one or several properties like small investors currently do but rather thousands of properties to rent out. The proposal is for Mirvac to build apartment blocks and then, instead of selling individual apartments, rent them out on long-term or indefinite leases. This build-to-rent housing scheme would of course make the real estate–investment company a great deal of money. At the same time it would do very little to alleviate the current housing crisis. Such schemes are a nonstarter for people who want the security, stability and independence of home ownership, which is a very Australian aspiration that is increasingly becoming unobtainable not only for those experiencing homelessness, but also for the poor and middle-class. Those of us who care about finding a real solution to the housing crisis would do well to consider how we got into this situation in the first place, and then consider how this might inform what we do next. The following then, traces some of the historical and philosophical roots of our understanding of property and their institutionalisation via various levels of government, especially in the Australian context. (shrink)

What attitude would a just state take to the inheritance of property? Would confiscatory taxes on the estate of the deceased be morally acceptable, or would they represent some kind of wrong? While there is a good amount of political philosophical scholarship that considers the desirability of inheritance tax, there appears to be little that has considered it from the perspective of rights theory, asking what kind of thing a right to bequeath or to inherit would be, and whether (...) those putative rights are defeasible. I argue here that putative inheritance rights are best made sense of as interest-rights. However, while agents may have interests in bequest and inheritance, it is also plausible that the community as a whole has interests that would be served by a confiscatory inheritance tax; and if inheritors’ and testators’ interests are strong enough to generate a prima facie right, it is also plausible that the community would have a competing prima facie right. Importantly, there is reason to think that the community’s interests trump the testator’s and the inheritor’s; if there are thoroughgoing rights in respect of inheritance, it is not at all clear that a highly confiscatory tax would violate them. (shrink)

when the Canadian Centre for Policy Alternatives published an ambitious report, The Rich and the Rest of Us by Armine Yalnizyan, reactions from the political right quickly followed. This was, of course, to be expected. Her research describes galloping disparities of income among Canadians from 1976, where after-tax median income of the top 10% of families was 31 times higher than that of the bottom 10%, to 2004 when it was 82 times higher. An even more dramatic case could be (...) made by comparing wealth as well as income, including such things as real estate, stocks, and savings. Also, the report does not throw into relief the most grotesque of disparities since the top 10% of incomes includes both families earning $110,000 a year and the multimillionaires. In my naiveté I anticipated an exchange of technical debates over analytic methods, sampling strategies, data sources, and the like. Instead, the rError: Illegal entry in bfchar block in ToUnicode CMapight-wing pundits and think tanks, for the most part, accepted the findings and reacted to them by complaining that reversing the trend would require socialistic state interference with market forces. A theme running through the critical reactions was that nobody has grounds for objection to growing income disparities as long as the worst off are no worse off than they had been earlier. In fact, if the worst off are somewhat better off, the findings would, it is claimed, lend support to the “trickle down” theory endorsed by neoliberals at least since the Thatcher/Reagan era. Trickle-down assertions depend on the never proven assumption that ballooning income of the rich is a central cause of economic growth (rather than being made possible by growth, which has other origins). If there is anything to the trickle-down theory, it is nullified exactly by the sort of disparity in income the Rich and the Rest.. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Kennedy Institute of Ethics Journal 13.1 (2003) 51-52 [Access article in PDF] Congress Considers Incentives for Organ Procurement Alexander S. Curtis [Tables]During the 108th Congressional session, several bills pertaining to ethical incentives for organ donation likely will be introduced. In some cases, they will be similar to bills before the 107th Congress (see Table 1). Bills in both the House of Representatives and the Senate address the establishment and (...) maintenance of donor registries, financial reimbursements for medical and nonmedical expenses incurred by qualifying donors, the presentation of commemorative medals, and tax credits.A bill entitled "Gift of Life Congressional Medal Act" (introduced last year by Senate majority leader Bill Frist (R-TN) as Senate Bill 325), and its corresponding bill of the same title (passed in the House of Representatives last year as H.R. 708), would establish a congressional commemorative medal honoring "any organ donor, or the family or family member of any organ donor." The medal is to be designed and struck with "suitable emblems, devices, and inscriptions" by the Secretary of the Treasury. The eligible donor or donor's family member would be presented with the medal by the Secretary of Health and Human Services. This bill would establish qualifying donations as those of human kidneys, livers, hearts, lungs, pancreases, or any other organ, but excludes corneas and eyes.Another bill, introduced by Representative Michael Bilirakis (R-FL) entitled "Organ Donation Improvement Act" (H.R. 624), would award grants or contracts to states, transplant centers, and qualified organ procurement organizations for the purpose of providing travel, subsistence, and incidental nonmedical expenses to individuals who make living donations. In order to receive reimbursement, the donating individuals must reside in states other than the states in which the intended recipients reside and the annual income of those receiving the organs cannot exceed $35,000. The bill also would appropriate $15,000,000 to make grants to states and public and nonprofit entities for the purpose of carrying out studies, public education demonstrations, and outreach activities "designed to increase the number of organ donors within the state." The bill would be effective from time of enactment through 2005. [End Page 51]Two other bills proposed within the House of Representatives in 2002 called for amendment to the Internal Revenue Code. The "Gift of Life Tax Credit Act (introduced as H.R. 1872 by Representative James Hansen (R-UT)) and the "Help Organ Procurement Expand Act" (introduced as H.R. 2090 by Representative Chris Smith (R-NJ)) present a refundable credit to individuals or to the estates of those who agree either to be living donors or to donate their organs upon death. The "Gift of Life Tax Credit Act" refunds $10,000 to the estates of eligible individuals "for the taxable year which includes the date of the individual's death." The "Help Organ Procurement Expand Act" offers a refund of $2,500 to qualified persons. Donations of kidneys, livers, pancreases, islet cells, lungs, and intestines are accepted, however several conditions restrict permissible donors. The "Gift of Life Tax Credit Act" requires that the legally competent individual's death not be due to a suicide and that the intention to donate was clearly declared. The "Help Organ Procurement Expand Act" prohibits donations from individuals who were killed with physician assistance, died as a result of a suicide, have been indicted or convicted of a felony or a misdemeanor offense, or are actively under criminal investigation for a possible felony offense. The "Help Organ Procurement Expand Act" also restricts procuring organs from unborn children or human fetuses and under circumstances in which the living donor would be subject to "unacceptable levels of medical risk of death or permanent debilitation." Alexander S. Curtis is a research assistant at the Kennedy Institute of Ethics, Georgetown University, Washington, DC. He received his bachelor's degree from Miami University.... (shrink)

Inheritance is normally distributed to the heirs, but during the 20th century the state claimed a share of the estate through inheritance taxation. The purpose of this article is to examine how the successively increased importance of inheritance taxation in Scandinavia was justified in political debate between 1890 and 1935. The results shows that the tax was mainly motivated by the state’s increased revenue needs. The tax was not controversial in Denmark or Sweden, but caused strong conflicts in the (...) Norwegian debate. (shrink)

Social determinants of health are a subject of growing interest, yet criticisms have emerged about the way determinants are conceptualized in nursing. A tendency to focus on readily observable living conditions and measurable demographic characteristics can divert attention, it has been said, from the less visible underlying processes which shape social life and health. To illustrate how the analytic perspective determines what becomes visible or invisible as a “determinant” in health, this paper presents a case exemplar. Drawing from news reports (...) and research in real estate economics and urban policy analysis, it explores a single local infectious illness outbreak through a series of progressively more abstract units of inquiry, considering mechanisms of lending and debt financing, housing supply, property valuation, tax policy, change in the structure of the financial industry, and international patterns of migration and capital flow, among other factors, which contributed in various ways to creating unsafe living conditions. An analytic exercise calling attention to dynamism and complexity in social processes, the paper offers a political‐economy‐based approach that serves as a cautionary note against oversimplification in discussions of health causality. (shrink)

It is customarily assumed that welfare-state thinking can only appear as a product of the sharpening conflict between revolutionary socialists and the defenders of the status quo; the case of Tom Paine proves otherwise. Although he defended private enterprise (to the exclusion of large landed property), he developed a forgotten early version of a comprehensive system of public welfare in the second part of his The Rights of Man and in his Agrarian Justice, where he argued that the new revolutionary (...) democratic government based on representation and universal suffrage has the duty and the means not only of relieving poverty but of preventing it by a system of universal allowances for marriage, childbirth, the raising of children, basic education, old age pensions and temporary housing and employment for the unemployed of the metropolis. This, he said, should be financed by a progressive inheritance tax levied especially on landed estates. (shrink)

'Tis true governments cannot be supported without great charge, and it is fit everyone who enjoys a share of the protection should pay out of his estate his proportion for the maintenance of it. But still it must be with his own consent, i.e., the consent of the majority giving it either by themselves or their representatives chosen by them. For if any one shall claim a power to lay and levy taxes on the people, by his own authority, (...) and without such consent of the people, he thereby invades the fundamental law of property and subverts the end of government. For what property have I in that which another may by right take when he pleases to himself. (shrink)

This chapter contains sections titled: Redistributing Wealth, I: Taxing Large Estates and Incomes Redistributing Wealth, II: The Structure of Universal Assets Individual Assets versus Common Wealth Property‐Owning Democracy as an Incomplete Ideal Appendix: Accumulation of Capital Assets Over a 35‐Year Period References.

Many US states now allow people to create private trusts that continue indefinitely. Is it unjust to permit settlors to benefit their descendants without temporal limitation? Although perpetual trusts might seem self-indulgent impositions on posterity, no leading theory of distributive justice appears to bar their creation. The societal benefits from increased work effort and savings by potential settlors probably outweigh any societal drawbacks to perpetual trusts if trustees can sell or encumber trust property, justifying their availability in a utilitarian state. (...) Various libertarian theories would give donors this freedom as well. In addition, liberal egalitarians should permit them, subject to redistributive taxes appropriately designed to benefit the less fortunate. Key Words: consequentialism • distributive justice • estates • liberal egalitarianism • libertarianism • perpetuity • trusts • utilitarianism. (shrink)

This work presents elements for an alternative operationalization of monitoring and diagnosis of multi-agent systems, developed in the context of compliance checking. In contrast to traditional accounts of model-based diagnosis, and most proposals concerning non-compliance, our method does not consider any commitment towards the individual unit of agency. Identity is considered to be mostly an attribute to assign responsibility, and not as the only referent to a source of intentionality. The proposed method requires as input a set of prototypical agent-roles (...) known to be relevant for the domain, and an observation, i.e. evidence collected by a monitor agent. We elaborate on a concrete example concerning tax frauds in real-estate transactions. (shrink)

This article offers a revision of the history of Vincent de Gournay’s neologism bureaucracy. The author shows that it was designed as a polemical tool against a tendency to multiply customs, tax-collecting and controlling bureaus, which “strangled commerce” in France. The origin of the term had more to do with the pre-physiocratic theory of liberal economy than with political philosophy. More than just a pun, it emerged in the wake of a long tradition of anti-office discourse and formed part of (...) a new rhetorical strategy aimed at legitimizing the merchant estate, which suffered from a lack of prestige in France. (shrink)

Recently, there has been an effort to make libertarianism compatible with a redistributive inheritance tax: When the tax is levied, the taxpayer in question is already dead and as such she cannot be a bearer of rights. The state is therefore allowed to redistribute the (value of) the estate according to some distributive principle. I consider (and finally dismiss) four successive arguments, each concluding that the state is allowed to use the estate for redistributive purposes. I show that (...) neither of them is able to reconcile (right-) libertarianism with a redistributive inheritance tax. Instead of trying to square the circle, proponents of such a tax should meet the theoretical essentials of (right-) libertarianism head-on. (shrink)

Whether or not we have any natural right to landownership, like life and liberty, the institution of private property is agood. The utility produced by private property in land is overshadowed by the evils produced by the speculative withholding of supramarginal land unless compensatory payments are required of landowners. Such payments should be made to those living in the same “rental area” and should be of an amount that will eliminate all incentive to land speculation. It is not always either (...) desirable or possible to require that all of one's land value be paid in compensation. and even if such payments could be accomplished, they would not always be enough to redistribute the product stemming from the “monopolization” of real property The proper compensatory payment should reflect real increases in the value of real estate since its purchase, minus the value of improvements to the site made by the owner. (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)

International tax competition undermines states’ capacity for redistributive taxation. It is thus problematic from the point of view of both cosmopolitan and internationalist theories of justice. This article examines the proposal of a fiscal policy constraint that prohibits tax policies if they are strategically motivated and harmful to effective fiscal self-determination internationally. I argue that we should opt for a more robust, preference-independent mechanism to prevent harmful tax competition instead. States should, as a matter of justice, accept global minimum tax (...) rates on mobile tax bases. (shrink)

Thomas Pogge's Global Resources Dividend relies on a flat tax on the use of natural resources to fund the eradication of world poverty. Hillel Steiner's Global Fund taxes the full rental value of owned natural resources and distributes the proceeds equally. The paper compares the Dividend and the Fund and defends the Global Share, a novel proposal that taxes either use or ownership, does so (when possible) progressively, and distributes the revenue according to a prioritarian rather than a sufficientarian or (...) egalitarian principle. (shrink)

This manuscript proposes that tax avoidance can be better understood and mitigated as a sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but one that erodes critical common spaces necessary for the smooth functioning of regulatory compliance, organizational integrity, and society. Defining tax avoidance as a sustainability problem offers a broader and more holistic understanding of the organizational and societal consequences of tax avoidance behavior. Sustainability is also a mature and legitimized concept that can readily (...) incorporate taxation. A variety of established sustainability metrics have the capacity to incorporate anti-tax avoidance measures or publicize firms that engage in fair tax practices. This manuscript concludes that integrating sustainability principles, in conjunction with important extant work on corporate social responsibility and taxation, can advance the goals of decreasing the occurrence and acceptability of tax avoidance. (shrink)

Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributive and political inequalities. Yet much contemporary tax sheltering occurs within the (...) letter of the law, rendering criminal sanctions ineffective. In response, I argue for the creation of Citizen Tax Juries, deliberative minipublics empowered to scrutinize tax avoiders, demand accountability, and facilitate concrete reforms. This proposal thus responds to the wider aspiration, within contemporary democratic theory, to secure more popular control over essential economic processes. (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)

This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an ethical issue (...) and perceptions of moral intensity affected the decision to grant relief in innocent spouse situations. Finally, women subjects were more ethical and more sympathetic toward the victim in an innocent spouse situation than were their male counterparts. These findings have numerous personal and societal implications for businesses, IRS agents, CPAs, and attorneys, as well as other nations wishing to reform their tax structures while assessing the tradeoff between equity and tax revenue generation. (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.

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)