Myth of Ownership Taxes and Justice

Name: Myth of Ownership Taxes and Justice
Price: 12.45 USD
Availability: InStock
ISBN: 9780195176568

ISBN-10: 0195176561

ISBN-13: 9780195176568

Edition: 2005

Authors: Liam Murphy, Thomas Nagel

List price: $42.99

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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. Taking as a guiding principle the conventional nature of private property, Murphy and Nagel show how taxes can only be evaluated as part of the overall system of property rights that they help tocreate. Justice or injustice in taxation, they argue, can only mean justice or injustice in the system of property rights and entitlements that result from a particular regime. Taking up ethical issues about…

Book details

List price: $42.99
Copyright year: 2005
Publisher: Oxford University Press, Incorporated
Publication date: 11/18/2004
Binding: Paperback
Pages: 240
Size: 7.99" wide x 5.39" long x 0.71" tall
Weight: 0.858
Language: English

Murphy teaches philosophy and law at New York University.




Introduction



Traditional Criteria of Tax Equity



Political Morality in Tax Policy: Fairness



Vertical Equity: The Distribution of Tax Burdens



The Benefit Principle



Ability to Pay: Endowment



Ability to Pay: Equal Sacrifice



Ability to Pay as an Egalitarian Idea



The Problem of Everyday Libertarianism



Horizontal Equity



Economic Justice in Political Theory



Political Legitimacy



Consequentialism and Deontology



Public Goods



Benefits for Individuals



Efficiency and Utilitarianism



Distributive Justice, Fairness, and Priority to the Worst Off



Equality of Opportunity



Legitimate Means and Individual Responsibility



Rewards and Punishments



Liberty and Libertarianism



The Moral Significance of the Market



Personal Motives and Political Values: The Moral Division of Labor



Conclusion



Redistribution and Public Provision



Two Functions of Taxation



Paying for Public Goods



Which Goods Are Public?



Redistribution



Transfer or Provision?



Public Duties



Conclusion



The Tax Base



Efficiency and Justice



Outcomes, not Burdens



The Consumption Base and Fairness to Savers



Fairness as Equal Liberty



Desert and the Accumulation of Capital: The "Common Pool"



Wealth and Welfare



Wealth and Opportunity



Endowment and the Value of Autonomy



Exclusions and Credits



Transitions



Progressivity



Graduation, Progression, Incidence, and Outcomes



Assessment of Outcomes



Optimal Taxation



Tax Reform



Inheritance



The "Death Tax"



The Tax Base of the Donee



No Deduction for Donors



Details and Objections



Equal Opportunity and Transfer Taxation



Conclusion



Tax Discrimination



Justifying Differential Treatment



An Example: The Marriage Penalty



Incentive Effects and Arbitrariness



Conclusion: Politics



Theory and Practice



Justice and Self-Interest



Plausible Policies



Effective Moral Ideas


Notes


References


Index