TAXATION AND THE MORAL AUTHORITY OF CONVENTIONS

IF 0.3 4区 哲学 Q4 ETHICS Social Philosophy & Policy Pub Date : 2022-01-01 DOI:10.1017/S0265052523000134
Fabian Wendt
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Abstract

Abstract Lockeans regard taxation as a—perhaps sometimes permissible—infringement of moral property entitlements. This essay discusses whether, or in what form, this charge is defensible. In doing so, it will explore the truth and the limits of the conventionalist reply of Murphy and Nagel to Lockean challenges to taxation. It argues that there is a moral rationale for property conventions that is independent of the question whether and how one can acquire natural, pre-conventional property rights in the state of nature, that this rationale sets a moral standard for how good property conventions are and whether they are justifiable at all, and that once property conventions are in place, people’s moral property entitlements are at least partly determined by these conventions, sometimes even by unjustifiable ones that ought to be reformed. Because taxation can be a part of property conventions, taxation as such is not an infringement of moral property entitlements. But the essay will also argue that some taxation—excessive taxation—does infringe on moral property entitlements. This is because the moral rationale for property conventions sets some standards for what owners should be entitled to, and so excessive taxation will infringe upon moral entitlements that are partly not convention-based.
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税收和传统的道德权威
洛克学派认为,税收是对道德财产权利的侵犯——也许有时是允许的。本文将讨论这种指控是否站得住脚,或者以何种形式站得住脚。在此过程中,它将探索墨菲和内格尔对洛克对税收的挑战的传统主义回应的真相和局限性。它认为财产公约有一个道德基本原理它独立于人们是否以及如何在自然状态下获得自然的,前公约财产权的问题,这个基本原理为财产公约有多好以及它们是否合理设定了一个道德标准,一旦财产公约到位,人们的道德财产权利至少部分是由这些公约决定的,有时甚至是不合理的,应该改革的。由于税收可以成为财产公约的一部分,因此税收本身并不侵犯道德上的财产权利。但这篇文章也将论证一些税收——过度的税收——确实侵犯了道德财产权利。这是因为财产公约的道德原理为所有者应该享有的权利设定了一些标准,因此过度征税将侵犯部分不以公约为基础的道德权利。
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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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