NEOLIBERAL SOCIAL JUSTICE AND TAXATION

IF 0.3 4区 哲学 Q4 ETHICS Social Philosophy & Policy Pub Date : 2021-07-01 DOI:10.1017/S0265052523000055
Nick Cowen
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Abstract

Abstract Liberal egalitarians argue that the state is justified in taxing members of a political community to achieve distributive justice and ensure political equality and regime stability. This involves an uneasy compromise between equality and efficiency, a compromise that many argue has recently been undermined by the growth of unchecked wealth and income inequality. This essay argues that there is also a trade-off between selecting fair processes for taxation and aiming for particular distributive outcomes. The way people accumulate wealth, and the way states tax often matters more than distributive outcomes. Policymakers must allow for the fair assessment of tax liabilities, avoid excessive enforcement costs and prevent political actors from using tax systems to achieve their partial ends. Recognizing these considerations justifies a systematic scheme of taxation while constraining the mechanisms for collecting revenue. I justify this position using comparative analysis, which I contrast with the conceptual intuitionistic approach associated with egalitarianism.
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新自由主义社会正义与税收
自由平等主义者认为,国家有理由对政治共同体成员征税,以实现分配正义,确保政治平等和政权稳定。这涉及到在平等和效率之间达成一种令人不安的妥协,许多人认为,这种妥协最近被不受控制的财富和收入不平等的增长所破坏。本文认为,在选择公平的税收程序和以特定的分配结果为目标之间,也存在一种权衡。人们积累财富的方式,以及国家征税的方式,往往比分配结果更重要。政策制定者必须考虑到税收负债的公平评估,避免过高的执法成本,并防止政治行为者利用税收制度实现其部分目的。认识到这些考虑因素,就有理由在限制税收机制的同时制定一种系统的税收计划。我使用比较分析来证明这一立场,我将其与与平均主义相关的概念直觉主义方法进行了对比。
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来源期刊
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期刊介绍: Social Philosophy and Policy is an interdisciplinary journal with an emphasis on the philosophical underpinnings of enduring social policy debates. The issues are thematic in format, examining a specific area of concern with contributions from scholars in different disciplines, especially philosophy, economics, political science and law. While not primarily a journal of policy prescriptions, some articles in each issue will typically connect theory with practice. The 2006 issues are "Justice and Global Politics" and "Taxation, Economic Prosperity, and Distributive Justice". The 2007 issues will be "Liberalism: Old and New" and "Ancient Greek Political Theory".
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