In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness.
In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness.
Liam Murphy teaches law and philosophy at New York University. He is the author of Moral Demands in Nonideal Theory. Thomas Nagel teaches law and philosophy at New York University. He is the author of Moral Questions, Equality and Partiality, and The Last Word.
Inhaltsangabe
Chapter 1. Introduction Chapter 2. Traditional Criteria of Tax Equity 1: Political Morality in Tax Policy: Fairness 2: Vertical Equity: The Distribution of Tax Burdens 3: The Benefit Principle 4: Ability to Pay: Endowment 5: Ability to Pay: Equal Sacrifice 6: Ability to Pay as an Egalitarian Idea 7: The Problem of Everday Libertarianism 8: Horizontal Equity Chapter 3. Economic Justice ni Political Theory 1: Political Legitimacy 2: Consequentialism and Deontology 3: Public Goods 4: Benefits for Individuals 5: Efficiency and Utilitarianism 6: Distributive Justice, Fairness, and Priority to the Worst Off 7: Equality of Oppotunity 8: Legitamite Means and Individual Responsibility 9: Rewards and Punishments 10: Liberty and Libertarianism 11: The Moral Significance of the Market 12: Personal Motives and Political Values: The Moral Division of Labor 13: Conclusion Chapter 4. Redistribution and Public Provision 1: Efficiency and Judgement 2: Paying for Public Goods 3: Which Goods are Public? 4: Redistribution 5: Transfer or Provision? 6: Public Duties 7: Conclusion Chapter 5. The Tax Base 1: Efficiency and Justice 2: Outcomes, not Burdens 3: The Consumption Base and Fairness to Savers 4: Fairness as Equal Liberty 5: Desert and the Accumulation of Capital: The "Common Pool" 6: Wealth and Welfare 7: Wealth and Opportunity 8: Endowment and the Value of Autonomy 9: Exclusions and Credits 10: Transitions Chapter 6. Progressivity 1: Graduation, Progression, Incidence, and Outcomes 2: Assessment of Outcomes 3: Optimal Taxation 4: Tax Reform Chapter 7. Inheritance 1: The "Death Tax" 2: The Tax Base of the Donee 3: No Deduction for Donors 4: Details and Objections 5: Equal Opportunity and Transfer Taxation 6: Conclusion Chapter 8. Tax Discrimination 1: Justifying Differential Treatment 2: An Example: The Marriage Penalty 3: Incentive Effects and Arbitrariness Chapter 9. Conclusion: Politics 1: Theory and Practice 2: Justice and Self-Interest 3: Plausible Policies 4: Effective Moral Ideas Notes References Index
Chapter 1. Introduction Chapter 2. Traditional Criteria of Tax Equity 1: Political Morality in Tax Policy: Fairness 2: Vertical Equity: The Distribution of Tax Burdens 3: The Benefit Principle 4: Ability to Pay: Endowment 5: Ability to Pay: Equal Sacrifice 6: Ability to Pay as an Egalitarian Idea 7: The Problem of Everday Libertarianism 8: Horizontal Equity Chapter 3. Economic Justice ni Political Theory 1: Political Legitimacy 2: Consequentialism and Deontology 3: Public Goods 4: Benefits for Individuals 5: Efficiency and Utilitarianism 6: Distributive Justice, Fairness, and Priority to the Worst Off 7: Equality of Oppotunity 8: Legitamite Means and Individual Responsibility 9: Rewards and Punishments 10: Liberty and Libertarianism 11: The Moral Significance of the Market 12: Personal Motives and Political Values: The Moral Division of Labor 13: Conclusion Chapter 4. Redistribution and Public Provision 1: Efficiency and Judgement 2: Paying for Public Goods 3: Which Goods are Public? 4: Redistribution 5: Transfer or Provision? 6: Public Duties 7: Conclusion Chapter 5. The Tax Base 1: Efficiency and Justice 2: Outcomes, not Burdens 3: The Consumption Base and Fairness to Savers 4: Fairness as Equal Liberty 5: Desert and the Accumulation of Capital: The "Common Pool" 6: Wealth and Welfare 7: Wealth and Opportunity 8: Endowment and the Value of Autonomy 9: Exclusions and Credits 10: Transitions Chapter 6. Progressivity 1: Graduation, Progression, Incidence, and Outcomes 2: Assessment of Outcomes 3: Optimal Taxation 4: Tax Reform Chapter 7. Inheritance 1: The "Death Tax" 2: The Tax Base of the Donee 3: No Deduction for Donors 4: Details and Objections 5: Equal Opportunity and Transfer Taxation 6: Conclusion Chapter 8. Tax Discrimination 1: Justifying Differential Treatment 2: An Example: The Marriage Penalty 3: Incentive Effects and Arbitrariness Chapter 9. Conclusion: Politics 1: Theory and Practice 2: Justice and Self-Interest 3: Plausible Policies 4: Effective Moral Ideas Notes References Index
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