The Financial Crisis in Europe puts pressure on welfare states and its tax systems as well as on considerations of social justice. In this paper, we would like to explore the status of the idea of progressive taxation and its justification (especially the ‘ability-to-pay’ principle) in times of a financial crisis. We will discuss it within a social justice framework following David Miller—using the principles of (i) need, (ii) merit, and (iii) equality. We will conclude that progressive taxation (...) can be justified in the light of these three principles, even more so in the situation of a financial crisis that undermines decent living conditions for millions. The principle of need has to be given priority even if this move violates the principles of equality and desert. (shrink)

Whereas right-libertarians do not think that it is a requirement of justice that we raise revenues for persons with disabilities, both left-libertarians and liberal egalitarians think that there is such a requirement. An issue remains for the latter two theorists—how ought we to raise this revenue? Liberal egalitarians typically endorse either universal taxation or taxation of the wealthy. Left-libertarians, on the other hand, cannot so easily appeal to the methods of universal taxation and taxation of (...) the wealthy, as they are illegitimately coercive. One such method left open to the left-libertarian is one proposed by Michael Otsuka. He argues that both left-libertarians and liberal egalitarians should find the method of taxation of the unjust to be a reasonably strong way of raising revenue. In this paper, I point out problems with Otsuka’s argument, as well as directly criticize the method of taxation of the unjust. (shrink)

Midcentury America was governed from the center, a bipartisan consensus of politicians and public opinion that supported government spending on education, the construction of a vast network of interstate highways, healthcare for senior citizens, and environmental protection. These projects were paid for by a steeply progressive tax code, with a top tax rate at one point during the Republican Eisenhower administration of 91 percent. Today, a similar agenda of government action would be portrayed as dangerously left wing. At the same (...) time, radically anti-government and anti-tax opinions are considered part of the mainstream. In _Take Back the Center_, Peter Wenz makes the case for a sane, reality-based politics that reclaims the center for progressive policies. The key, he argues, is taxing the wealthy at higher rates. The tax rate for the wealthiest Americans has declined from the mid-twentieth-century high of 91 percent to a twenty-first-century low of 36 percent--even as social programs are gutted and the gap betweeen rich and poor widens dramatically. Ever since Ronald Reagan famously declared that government was the problem and not the solution, conservatives have had an all-purpose answer to any question: smaller government and lower taxes. Wenz offers an impassioned counterargument. He explains the justice of raising the top tax rates significantly, making a case for less income inequality, and he offers suggestions for how to spend the increased tax revenues: K-12 education, tuition relief, transportation and energy infrastructure, and universal health care. Armed with Wenz's evidence-driven arguments, progressives can position themselves where they belong: in the mainstream of American politics and at the center of American political conversations, helping their country address a precipitous decline in equality and quality of life. (shrink)

Does state weakness lead to representation via taxation? A distinguished body of scholarship assumes that fiscal need forced weak states to grant rights and build institutions. The logic is traced to pre-modern Europe. However, the literature has misunderstood the link between state strength and the origins of representation. Representation emerged where the state was already strong. In pre-modern Europe, representation originally was a legal obligation, not a right. It became the organizing principle of central institutions where rulers could oblige (...) communities to send representatives authorized to commit to decisions taken at the center. Representation thus presupposed strong state capacity, especially to tax. The revision amends our understanding of the historical paradigms guiding the literature, as well as the application of these paradigms to policies in the developing world. It suggests that societal demands for accountability and better governance are more likely to emerge in response to taxation already effectively applied. (shrink)

The paper presents, in the synthetic way, the issue of the rationality of the tax system and taxation principles in relation to the clearly visible fiscal crisis in the 21st century caused by, among others, COVID-19 pandemic. The analysis which is theoretical (descriptive, comparative) was carried out by using tools indicated in the area of New Institutional Economics (NIE). Attention was devoted primarily to the importance of specific institutional arrangements, broadly understood as the “rules of the game” applicable in (...) the political and economic spheres, and related to the problems of public finances. Research has shown that the appropriate design of tax rules may contribute, to some extent, to limiting the fiscal crisis. Tax policy, and even more broadly, fiscal policy, may determine the formula in which the economic achievements regarding compliance with tax principles and fiscal rules can be implemented. What is primarily important is the legal framework (one of the most important formal institutions) within which state policy in the field of public finances should be implemented. (shrink)

Wealthy individuals stand to gain materially from economic inequality and, moreover, have shaped many organizational and societal practices that perpetuate economic inequality. Thus, they are unlikely allies in the effort to remedy economic inequality. In this article, however, we study the mobilization of a small group of wealthy activists who join underprivileged allies to expose and contest the root causes of wealth consolidation; they offer an instructive alternative to “philanthrocapitalism,” whereby the wealthy give after extreme accumulation. Our (...) study contributes to the growing literature on inequality and organizations by recognizing how inequality is reproduced through organizations, cognizant that efforts to halt this reproduction will likely be contested by the wealthy. Our study examines how advocacy by the wealthy may be challenging, but it may garner attention because it is unexpected. We derive the concept of “privilege work” from our observations of an often awkward and fraught process that enables the wealthy to engage with their own privilege, use their insider knowledge of wealth accumulation as a lever for change, and work respectfully with underprivileged allies rather than invoking superior status. (shrink)

Ernest Gellner's final book, first published in 1998, is a synoptic interpretation of the thought of Wittgenstein and Malinowski.

There is a common tradition in European education going back to the Middle Ages which long played a part in providing the curriculum of schools which catered both for the wealthy and for able sons of less well-to-do families. Originally published in 1974, this volume examines the relationship between education and society in the different countries of Europe from which differences in tradition and practice emerge. The countries discussed include: France, Germany, the former Soviet Union, Poland and Sweden.

Lockeans regard taxation as a—perhaps sometimes permissible—infringement of moral property entitlements. This essay discusses whether, or in what form, this charge is defensible. In doing so, it will explore the truth and the limits of the conventionalist reply of Murphy and Nagel to Lockean challenges to taxation. It argues that there is a moral rationale for property conventions that is independent of the question whether and how one can acquire natural, pre-conventional property rights in the state of nature, (...) that this rationale sets a moral standard for how good property conventions are and whether they are justifiable at all, and that once property conventions are in place, people’s moral property entitlements are at least partly determined by these conventions, sometimes even by unjustifiable ones that ought to be reformed. Because taxation can be a part of property conventions, taxation as such is not an infringement of moral property entitlements. But the essay will also argue that some taxation—excessive taxation—does infringe on moral property entitlements. This is because the moral rationale for property conventions sets some standards for what owners should be entitled to, and so excessive taxation will infringe upon moral entitlements that are partly not convention-based. (shrink)

Taxation and government policy related to it have only episodic appearance in classical Protestant ethical sources. Of the early sixteenth century reformers, Luther gave most attention to the subject, justifying taxation in general as necessary for the just service of government to the public good and calling the princes to spend tax monies for that good rather than their own luxury. Calvin made much the same claims but called more clearly for official church scrutiny of all government than (...) did Luther. Two centuries later John Wesley criticized English tax policy, appealing to standards of economic efficiency and compassion for the poor with little reference overtly to theology. The churches of colonial and post-revolutionary America developed no systematic, theologically rooted rationale for taxation ethics, either; but official Protestant denominational concern for such ethics has grown measurably in the most recent fifteen years. After a survey of these recent national church statements, and on the basis of them and the slender Protestant heritage on this issue, we end by posing four questions which we see as worthy of much serious thinking by contemporary American Protestant ethicists and church bodies. (shrink)

The origins of U.S. corporate taxation are often associated with the 1909 corporate excise tax. Scholars who have investigated the beginnings of this levy have mainly focused on the legislative history of the 1909 corporate tax to argue that it was either an expression of the Progressive Era impulse to regulate large-scale corporations or an attempt to use corporations as remittance devices to collect taxes aimed at wealthy shareholders. This Article broadens the conventional historical accounts of the emergence (...) of American corporate taxation by revisiting the 1909 U.S. corporate tax from a comparative perspective. The aim is to look both below and beyond the American nation-state to determine how and why U.S. state governments and other Western industrialized nations tried to tax corporations at the turn of the twentieth century. This Article investigates a small slice of subnational and transnational comparative examples: corporate tax laws and policies in a few representative nineteenth-century industrializing American states, and in turn-of-the-century England and Germany. Building on the well-known insights of comparative business history, this Article contends that historically-determined political interests, social ideas, and cultural beliefs help explain the American obsession with disciplining large-scale business corporations through the use of nominally punitive tax laws and policies. Comparative-historical analysis shows how differences in the organizational structures of big businesses across place and time have led to variations in political economy that were ultimately expressed in the legal ideas and cultural attitudes toward corporate capitalism. These variations, in turn, shaped the transnational distinctions in corporate tax law and policies. Greater attention to the comparative-historical development of law and political economy may help us understand the stubborn persistence of American corporate taxation, particularly in the face of recent global changes and the relentless economic critiques of the double taxation of corporate income. (shrink)

Like many governments in this COVID-19 pandemic, the Nigerian government imposed a lockdown on the country. As a consequence of the lockdown, many businesses shutdown and effectively had no source of revenue. Yet, without receiving any bailout or palliatives from the government, these businesses are required to meet their tax obligations to the government. Bearing in mind that this time (COVID-19 era) is different, one wonders what is required of businesses in view of the taxation problem and the social (...) contract between the businesspersons and the government. In view of social contract obligations, in this COVID-19 pandemic should businesses pay tax to a government that seems to have delegitimised itself by its exploitative actions in terms of taxation and delinquent omission in terms of the provision of public goods and social services? The Nigerian government at all tiers (federal, state and local) seldom respect the essence of taxation. Therefore, businesses often pay tax for nothing. For many businesses, as far as taxation is concerned, to pay or not to pay? that is the question. This article is aimed at teasing out this taxation problem that may or may not be a moral dilemma. In view of certain ethical considerations, this article shows why in spite of social contract obligations, there is no consensus or canonical agreement on whether, as law-abiding citizens and juridical persons (legal entities), businesspersons and businesses ought to or ought not to pay tax to the Nigerian government in this COVID-19 pandemic. (shrink)

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and (...) made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

It is widely acknowledged that a fair tax system is one of the most crucial foundations for any country to pursue stable development and human values. So how does a country accomplish tax fairness? This article argues that war finance and domestic economic inequality are two critical conditions. Historically, wars usually create opportunities for countries to enact progressive tax reforms. However, countries’ war finance choices are conditioned by domestic economic inequality. When inequality is low, the political leadership is more likely (...) to secure a consensus of ‘equality of fiscal sacrifice’ between domestic wealthy elites and ordinary citizens. As a result, the leadership can more successfully enact progressive taxation, money creation and non-military spending cuts to pay for the war. Conversely, when inequality is high, the societal redistributive conflict could be more serious. Unable to strike a bargain of fiscal sacrifices without severe social instability, the leadership is expected to resort to a debt-financing strategy, which stifles tax progressivity and fairness. This article compares the United States’ war finance in the Korean and Vietnam Wars and finds supportive evidence. This article has important implications for the pursuits of tax fairness, democratic accountability, and the prospect for peace. (shrink)

The prospect of using genome technologies to modify the human germline has raised profound moral disagreement but also emphasizes the need for wide-ranging discussion and a well-informed policy response. The Hinxton Group brought together scientists, ethicists, policymakers, and journal editors for an international, interdisciplinary meeting on this subject. This consensus statement formulated by the group calls for support of genome editing research and the development of a scientific roadmap for safety and efficacy; recognizes the ethical challenges involved in clinical reproductive (...) applications of genome editing but, importantly, rejects the idea that human reproductive germline modification is necessarily morally unacceptable; and highlights the importance of meaningful engagement in discussions of genome editing and the development of regulation and oversight mechanisms to govern future uses of such technologies. (shrink)

ABSTRACTThe increasing recognition of the negative impact of income inequality has highlighted the importance of taxation which can function as a redistributive mechanism. Previous critical social psychological research found that talk about restricting the welfare state, that is funded through tax, is formed of ideology that supports the maintenance of income inequality. Therefore, this research explores how speakers use talk about tax to justify income inequality during a UK BBC radio discussion, ‘Moral Maze: The moral purpose of tax’ which (...) involved public figures discussing the role of tax. This programme was analysed from a critical discursive psychological perspective. It was found that two contrasting constructions of tax were presented: tax as a collective responsibility or tax as an individual burden, whereby speakers drew on social justice and individualistic ideology respectively. Arguments for high tax rates are problematic due to the acceptability of inequality in a meritocracy. By presenting wealthy individuals as more deserving than the less affluent, arguments for higher tax come to be challenged. (shrink)

Based on original research, this book marks an important advance in our understanding not only of the fiscal resources available to the English crown but also of the broader political culture of early Tudor England. An original study of taxation under the early Tudors. Explains the significance of the parliamentary lay taxation levied on individuals at this time. Demonstrates the value of the mass of personal tax assessments from this period to social, economic and local historians. Considers the (...) critical position that parliamentary taxation occupies in constitutional history. Sheds light on the political conditions and attitudes prevalent in England under the early Tudors. (shrink)

This paper argues that professionals who make boundary-related decisions should be guided by relationship-based practice. In our roles as service users and professionals, drawing from our lived experiences of professional relationships, we argue we need to move away from distance-based practice. This includes understanding the boundary stories and narratives that exist for all of us – including the people we support, other professionals, as well as the organisations and systems within which we work. When we are dealing with professional boundary (...) issues, we should centre relationship-building skills that are central to many other aspects of our work. Skills that foster relationships at all levels – between professionals, service users, and services – need to be revalued. Our final recommendation is to create, develop, and foster safer spaces within and outside of organisations, as well as inter-professionally, for the discussion and exploration of boundary-related issues and practice. We are interested in hearing from those with experiences of being marginalised by boundaries so that they can inform a reshaping of our collective ideas around boundary related practices. To foster relationship-based practices in organisations, we have outlined several recommendations here; however, we recognize that these do not go far enough, and that collective action is needed to inform systemic change. (shrink)

Indeed, this is the first serious book-length study of the subject by a philosopher of science.

There is general agreement about the very broad outlines of a just tax structure in the Roman Catholic tradition, and these are sketched in part I. There has been, however, no sustained, systematic, in-depth treatment of the question. Part II develops those aspects of the Roman Catholic ethical tradition which ground a just tax structure-the role of the state in working for the common good, distributive justice with its proportional equality, the universal destiny of the goods of creation to serve (...) the needs of all. In addition, some attention is given to the historical practice of tithing, the state's obligation to care for the poor, and the moral obligation to pay just taxes. Part III proposes the goals which should govern a just tax structure in the Roman Catholic perspective and defends these goals against other possible interpretations. (shrink)

Historians have generally concluded that the Council of Constance, although it successfully ended the Great Schism by reuniting the church, failed in its effort to reform the church. The council's negotiations concerning papal taxation of the clergy have often been singled out as an example of incomplete and abortive reform efforts: those reforms that were enacted were merely cosmetic; the rest failed because the cardinals and the newly elected pope were able to outmaneuver the reformers by exploiting the divisions (...) among the nations at the council. I intend to challenge this interpretation by arguing that the council did enact major reforms of papal taxation. Further, I will show that papal opposition was not the sole or even the principal cause for the failure of other proposed tax reforms, and that the national divisions at the council were generally significant only when they coincided with other, more concrete differences of interest. (shrink)

Politics and Modernity provides a critical review of the key interface of contemporary political theory and social theory about the questions of modernity and postmodernity. Review essays offer a broad-ranging assessment of the issues at stake in current debates. Among the works reviewed are those of William Connolly, Anthony Giddens, J[um]urgen Habermas, Alasdair MacIntyre, Richard Rorty, Charles Taylor and Roy Bhaskar. As well as reviewing the contemporary literature, the contributors assess the historical roots of current problems in the works of (...) Nietzsche and Max Weber. (shrink)

Resumen. A la Sociedad Cooperativa, se le distingue por ser una sociedad mercantil con ciertas particularidades a diferencia de los demás tipos de sociedades, tan es así que se rige por su legislación especial. En los últimos años en México, se ha detectado un incremento de sociedades cooperativas dedicadas al suministro de personal, toda vez que el esquema fue considerado por algunos especialistas fiscales como una alternativa para las empresas que buscan disminuir sus cargas impositivas derivadas de las relaciones laborales. (...) Dicho esquema básicamente consiste en transferir a los trabajadores de las empresas a la sociedad cooperativa, los cuales al ser registrados como socios, las remuneraciones que estos perciben son bajo el concepto de previsión social; en lugar de salarios evitando así la retención y pago del Impuesto Sobre la Renta correspondiente. Con motivo de lo anterior, en la presente investigación se analizan y califican los aspectos más relevantes del asunto.Palabras claves. Sociedad cooperativa, evasión fiscal, outsourcing, previsión social.. A cooperative society is distinguished as a corporation with certain features unlike other types of companies, so much so that is governed by a special legislation. In recent years Mexico has seen an increase of cooperative societies dedicated to supply services, since the scheme was considered by some experts as an alternative tax for companies seeking to lower their tax burdens resulting from relations. This scheme basically consists of transferring workers from companies to the cooperative, which when registered as members the remuneration that they perceive are under the concept of social welfare, instead of avoiding wage withholding and payment of VAT Income for. On the occasion of the above, this research analyzes and scored the most relevant aspects of the case. (shrink)

In this comparative analysis of the UK and Sweden, we consider, if inherited wealth is most deserving of redistributive taxation, then what lessons, if any, may be learned from the difficult paths faced by this tax in these countries. We conclude that the political momentum behind the Swedish family business was distinct, and, possibly, capable of travel to the UK. The research for this article is part of the FairTax EU project, which is funded by the European Union’s Horizon (...) 2020 research and innovation programme 2014-2018, grant agreement No. FairTax 649439. (shrink)

The article considers a surprisingly resilient argument, going back to Adam Smith, for the fairness of proportionate taxation: that proportionate taxation represents the fair way to divide the surplus value produced by social cooperation among all of society's members. The article considers two recent variants on that argument, one by Richard Epstein in Takings and one by David Gauthier in Morals by Agreement. It concludes that the normative and empirical assumptions that underlie these, and all other variants, of (...) the argument are so implausible as to suggest the argument cannot be taken seriously as a defense of proportionate taxation. The article concludes by considering other possible explanations for the enduring attraction of proportionate taxation for political philosophers, particularly those with libertarian and quasi-libertarian leanings. Footnotes I am grateful to participants in faculty workshops at Vanderbilt, NYU, Virginia and Stanford Law Schools and the Qunnipiac College School of Law Conference on Law and Philosophy, as well as the anonymous outside readers for this journal, for their very helpful comments on earlier drafts. (shrink)

This work attempts to address some basic feasibility concerns in the global taxation policy proposal. In recent years, moral-political philosophizing has extensively advan-ced the idea of transnational justice through volumes of scholarly literature. In moving the discussions beyond an ideational level and projecting it onto a practical realm, mo-ral-political thinkers have proposed a global taxation policy, the proceeds of the imple-mentation of which are meant to cater for the global poor. This proposal is morally laudable, given that it (...) would substantially benefit the global needy. Nonetheless, the proposal raises some basic feasibility concerns, such as the moral and legal justifiability of the proposal; the nature of the object to be globally taxed and how it is to be globally taxed; the nature of the globalist institution to implement the proposal; the legitimacy challenge of the globalist institution, and the challenge of practical implementation of the proposal by the institution. If the proposal is to succeed, the critical issues ought to be constructively addressed. Given that institutionalism necessarily emerges in the fea-sibility concerns, an institutionalist approach is advanced in this work to constructively address them. (shrink)

In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger percentage of their income in taxes than higher-income (...) taxpayers. In this essay, we argue that this regressiveness in the taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. (shrink)

Among the different approaches to comparative tax law the one adopted here views comparative taxation as a descriptive tool conducive to tax design, a tax policy approach grounded in an evolutionary concept of tax change. Comparative taxation should be based on the functions of tax rules, with the goal of identifying similarities and differences between domestic tax systems, and should indicate potential alternative solutions to common policy issues by looking at how the basic elements of tax law-in-action interact. (...) The Article develops a theoretical framework for comparative tax research and uses examples drawn from a comparative study on the General Anti-Avoidance Rule in Canada and China, thus endeavouring to provide a crosscultural inquiry into tax transplants across the divide of Western and non-Western legal traditions. It is claimed here that a common model of tax systems should be adopted for the purpose of comparing them, and that legal theory is needed to pursue this task. The use of legal theory as a critique of municipal tax ideas is discussed in Part I, while Parts II and III deal with how legal theory can be used to describe the structure and evolution of tax systems by relying on concepts of legal hierarchies and chains of productions of tax rules. Part IV concludes with practical applications of legal theory in comparative tax research in respect to tax transplants and tax design issues by providing an explanatory framework of General Anti-Avoidance Rules in Canada and China. (shrink)

A friend, correspondent and intellectual successor to David Ricardo, John Ramsay McCulloch forged his reputation in the emerging field of political economy by publishing deeply researched articles in Scottish periodicals and the Encyclopaedia Britannica. From 1828 he spent nearly a decade as professor of political economy at the newly founded University of London, thereafter becoming comptroller of the Stationery Office. Perhaps the first professional economist, McCulloch had become internationally renowned by the middle of the century, recognised for sharing his ideas (...) through lucid lecturing and writing. The present work, first published in 1845, has been hailed as 'the first systematic account of the theory and policy of public finance'. After a general introductory chapter, the book discusses direct and indirect taxation, before considering national debt and how to deal with it. Several other works written or edited by McCulloch are also reissued in the Cambridge Library Collection. (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)