This article provides a survey of key topics on just inheritance taxation. It does so by first presenting the main arguments in the debate. Here, I distinguish between arguments in the academic literature and the various arguments which have proven important in the public debate. Secondly, I outline four influential proposals when it comes to how inheritance should be taxed. Finally, I examine a recent controversy and point towards a number of themes that have not been sufficiently discussed.

Given the prominent position Habermas' philosophy has gained, it is surprising that his method, rational reconstruction, has not caused more debate. This article clarifies what this method consists of, and shows how it is used in two of Habermas' research programs. The method is an interesting, but problematic way of confronting some of the basic epistemological questions in the social sciences. It represents an alternative to both the empirical-analytical and the hermeneutic tradition. On the basis of this methodology, Habermas' work (...) is situated between the transcendental and the empirical approach. A fundamental problem is that it remains unclear how to test the hypothesis put forward through rational reconstruction. (shrink)

Jürgen Habermas’s theories have received enormous attention in the public sphere as well as in political science. It is therefore surprising that his method, rational reconstruction, is not more debated. In political science the method is of particular interest because of its ambition to bridge the gap between empirical and normative approaches. In this article the author traces Habermas’s interest in rational reconstruction by going back to his writings on theory and practice and subsequently shows what the method’s main principles (...) are. He then specifies how this methodological conception is used in Habermas’s political theory. Finally, the introduction of an empirical design allows the author to discuss one of the fundamental tensions in Habermas’s approach: the hypotheses arrived at through rational reconstruction are empirical hypotheses but cannot be tested by empirical means. (shrink)

Inherited wealth will be of increasing importance in years to come. Yet inheritance taxation is unpopular, and part of this unpopularity is due to family concerns. Such taxation is seen by many as morally problematic because it is taken to violate important family values. In this article, we explore five family arguments against inheritance taxation: firstly, whether we have a right to benefit our children; secondly, whether it is a virtue to benefit one's children; thirdly, whether children have a right (...) to their parent's belongings, due to common ownership; fourthly, whether inheritance taxation may impair a vital sense of continuity and belonging; and lastly, an argument from incentives that appeals specifically to the relation between parents and children. We conclude that none of the arguments provide strong objections against a moderate or even a high inheritance tax rate, at least not when special provisions are made for things like family houses or farms. However, since the arguments all introduce concerns that should be assigned some weight, it would be unjust to abolish inheritance entirely. (shrink)

This article examines John Stuart Mill’s influential proposal of how to tax wealth transfers. According to Mill, every person should be free to bequeath but not to receive bequest. Mill proposed an upper limit on how much each person could receive from wealth transfers. We discuss three objections against this proposal. The nonseparability objection holds that it is not possible to separate the freedom to give from the freedom to receive. The objection from private property holds that private property includes (...) an unlimited right to dispose of one’s assets and that this right is violated under Mill’s scheme. The objection from incentives holds that Mill’s scheme would have negative effects on people’s willingness to work and save. We argue that these objections can be met and that taxing bequeathed wealth according to Mill’s scheme is more just and more efficient compared to systems that rely less on wealth transfer taxation. (shrink)

The Rawls–Habermas debate is having a revival. In this article I argue that both philosophers develop different freestanding conceptions of political legitimacy, and show how they diverge when it comes to how political legitimacy can be justified. Habermas is looking for a deeper justification than Rawls will allow for. I then proceed to show how the different meta-ethical positions yield two different versions of democratic theory, focusing in particular on rights and popular sovereignty. I demonstrate how both conceive of the (...) co-originality of private and public autonomy, and subsequently take issue with Habermas’ reading of Rawls. I argue that Rawls should not be understood as a natural rights theorist, that Habermas misunderstands the role of the original position, and that Rawls cannot be considered a strong constitutionalist. Thus, the real difference between Rawls and Habermas revolves around their different conceptions of political legitimacy. (shrink)

Social philosophy is a somewhat broad and imprecise term. In this article I discuss the social philosophy of Habermas, Foucault and Honneth, arguing that the latter’s work is an interesting, but not unproblematic, conception of the discipline. Following Habermas and Honneth, I argue that social philosophy should be reconstructive, but incorporate insights from Foucault. Specifically, reconstructive social philosophy can be both normative and descriptive, and at the same time establish a dialectical relationship between philosophy and the social sciences, thus fulfilling (...) the ambition for social philosophy originally put forward by Horkheimer. The thesis I defend in this article is that reconstructive social philosophy in Habermasian or Honnethian fashion has the resources available to accomplish this ambitious task. (shrink)

Jürgen Habermas's theories have received enormous attention in the public sphere as well as in political science. It is therefore surprising that his method, rational reconstruction, is not more debated. In political science the method is of particular interest because of its ambition to bridge the gap between empirical and normative approaches. In this article the author traces Habermas's interest in rational reconstruction by going back to his writings on theory and practice and subsequently shows what the method's main principles (...) are. He then specifies how this methodological conception is used in Habermas's political theory. Finally, the introduction of an empirical design allows the author to discuss one of the fundamental tensions in Habermas's approach: the hypotheses arrived at through rational reconstruction are empirical hypotheses but cannot be tested by empirical means. (shrink)

"Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have additional (...) access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation - one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science and economics. J2rgen Pedersen is Professor of Practical Philosophy at the Department of Business Administration, Western Norway University of Applied Sciences, Norway"--. (shrink)

Jean-Philippe Deranty, Beyond Communication: A Critical Study of Axel Honneth's Social Philosophy Content Type Journal Article Category Book Review Pages 497-500 Authors Jørgen Pedersen, The Centre for the Study of the Sciences and the Humanities, Bergen, Norway Journal Critical Horizons: A Journal of Philosophy & Social Theory Online ISSN 1568-5160 Print ISSN 1440-9917 Journal Volume Volume 11 Journal Issue Volume 11, Number 3 / 2010.