DEATH AND TAXES: A LIBERTARIAN REAPPRAISAL

IF 0.3 4区 哲学 Q4 ETHICS Social Philosophy & Policy Pub Date : 2022-01-01 DOI:10.1017/S0265052523000092
M. Fleischer
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Abstract

Abstract Imagine two friends. Anna inherits nothing and works for every penny she has, while Mary inherits millions. How should a world that respects individual autonomy and private property rights treat Anna’s earnings and Mary’s inheritance? Should it tax them the same, or tax one more heavily than the other? If the latter, which one? The conventional wisdom holds that although some “right” libertarian theories justify taxing income, none justify taxing inheritances. Such taxes are “expropriations” and “an especially cruel injury” that “run[] roughshod over [a] deceased’s interest in the ends his property will serve.” This essay explores the standard libertarian objections to taxing gifts and bequests and argues that libertarians overstate their case when distinguishing the taxation of gratuitous transfers from other types of taxation. At minimum, the benefit theory of taxation embraced by many minimal statists and classical liberals mandates that the receipt of gifts and bequests should be taxed to the recipient. Moreover, the goals of curbing inherited political power and preventing wealthy families from insulating their members from market competition provide two additional explanations for why taxing inheritances to recipients is compatible with classical liberal values.
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死亡与税收:自由意志主义的重新评估
想象两个朋友。安娜没有继承任何遗产,她为自己拥有的每一分钱而工作,而玛丽继承了数百万美元。一个尊重个人自主权和私有财产权的世界应该如何对待安娜的收入和玛丽的遗产?应该对他们征收同样的税,还是对其中一个课以重税?如果是后者,是哪一个?传统观点认为,尽管一些“正确的”自由意志主义理论证明对收入征税是合理的,但没有一个理论证明对遗产征税是合理的。这种税收是“征用”,是“一种特别残酷的伤害”,“践踏了死者的财产将为其服务的利益”。本文探讨了自由意志主义者对赠与和遗赠征税的标准反对意见,并认为自由意志主义者在将无偿转让征税与其他类型的税收区分开来时夸大了他们的观点。至少,许多最小的中央集权主义者和古典自由主义者所接受的税收利益理论规定,收到的礼物和遗赠应该向接受者征税。此外,遏制继承政治权力和防止富裕家庭将其成员隔离在市场竞争之外的目标,为为什么向遗产接受者征税与古典自由主义价值观相容提供了两个额外的解释。
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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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