In this Article we attempt to narrow the gap between developed and developing countries’ respective perceptions of justice in the context of climate change. We show that, in spite of its intuitive appeal, the equal per-capita argument is not grounded in any general moral principle and therefore cannot provide an answer to the question regarding what would be a fair allocation of emission rights. We argue that the underlying moral theory is global distributive justice theory, which unfortunately can only be (...) of very limited help. We briefly discuss the various particular principles/considerations that are offered in the literature either in support or in criticism of the equal percapita allocation and find that upon close analysis they generally support the developing countries’ view, but not a per-capita allocation of emission rights. We conclude with a practical suggestion. (shrink)

Section 170 of the U.S. Internal Revenue Code is known as the “charitable contribution deduction.” This Article explores the section’s rationale as well as its effect on income/wealth distribution. It reaches the conclusion that the deduction can be justified on efficiency and democracy grounds, but is not “charitable,” as its distributive effects are neutral or even regressive.

In a previous article I argued that tipping facilitates tax evasion, hurts employees’ financial security in the long run, and is a form of negative externality imposed by wealthy people on the rest of society. In this Article I try to understand the reasons for the greater popularity of the norm in the U.S. compared to other countries, suggesting it may be related to the U.S. cultural preference for linking redistribution with work requirements, relatively high income inequality and consumerism. To (...) that end, I further develop the negative externality argument suggested in the previous article by looking at trends in income inequality in the U.S. and by interpreting the global distribution of the norm through the prism of my inequality/negative externality argument. I then look at the tax treatment of tips in various countries in search of a pattern that supports the differences in social norms. (shrink)