简介
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 to create. 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 individual liberty, interpersonal obligation, and both collective and personal responsibility, Murphy and Nagel force us to reconsider how our tax policy shapes our system of property rights. [publisher web site]
目录
Introduction p. 3
Traditional Criteria of Tax Equity p. 12
Political Morality in Tax Policy: Fairness p. 12
Vertical Equity: The Distribution of Tax Burdens p. 13
The Benefit Principle p. 16
Ability to Pay: Endowment p. 20
Ability to Pay: Equal Sacrifice p. 24
Ability to Pay as an Egalitarian Idea p. 28
The Problem of Everyday Libertarianism p. 31
Horizontal Equity p. 37
Economic Justice in Political Theory p. 40
Political Legitimacy p. 40
Consequentialism and Deontology p. 42
Public Goods p. 45
Benefits for Individuals p. 48
Efficiency and Utilitarianism p. 50
Distributive Justice, Fairness, and Priority to the Worst Off p. 53
Equality of Opportunity p. 56
Legitimate Means and Individual Responsibility p. 58
Rewards and Punishments p. 60
Liberty and Libertarianism p. 63
The Moral Significance of the Market p. 66
Personal Motives and Political Values: The Moral Division of Labor p. 70
Conclusion p. 73
Redistribution and Public Provision p. 76
Two Functions of Taxation p. 76
Paying for Public Goods p. 79
Which Goods Are Public? p. 86
Redistribution p. 88
Transfer or Provision? p. 90
Public Duties p. 93
Conclusion p. 94
The Tax Base p. 96
Efficiency and Justice p. 96
Outcomes, not Burdens p. 98
The Consumption Base and Fairness to Savers p. 99
Fairness as Equal Liberty p. 103
Desert and the Accumulation of Capital: The "Common Pool" p. 109
Wealth and Welfare p. 112
Wealth and Opportunity p. 119
Endowment and the Value of Autonomy p. 121
Exclusions and Credits p. 125
Transitions p. 128
Progressivity p. 130
Graduation, Progression, Incidence, and Outcomes p. 130
Assessment of Outcomes p. 132
Optimal Taxation p. 135
Tax Reform p. 139
Inheritance p. 142
The "Death Tax" p. 142
The Tax Base of the Donee p. 145
No Deduction for Donors p. 148
Details and Objections p. 150
Equal Opportunity and Transfer Taxation p. 154
Conclusion p. 159
Tax Discrimination p. 162
Justifying Differential Treatment p. 162
An Example: The Marriage Penalty p. 166
Incentive Effects and Arbitrariness p. 169
Conclusion: Politics p. 173
Theory and Practice p. 173
Justice and Self-Interest p. 177
Plausible Policies p. 181
Effective Moral Ideas p. 188
Notes p. 191
References p. 209
Index p. 221
Traditional Criteria of Tax Equity p. 12
Political Morality in Tax Policy: Fairness p. 12
Vertical Equity: The Distribution of Tax Burdens p. 13
The Benefit Principle p. 16
Ability to Pay: Endowment p. 20
Ability to Pay: Equal Sacrifice p. 24
Ability to Pay as an Egalitarian Idea p. 28
The Problem of Everyday Libertarianism p. 31
Horizontal Equity p. 37
Economic Justice in Political Theory p. 40
Political Legitimacy p. 40
Consequentialism and Deontology p. 42
Public Goods p. 45
Benefits for Individuals p. 48
Efficiency and Utilitarianism p. 50
Distributive Justice, Fairness, and Priority to the Worst Off p. 53
Equality of Opportunity p. 56
Legitimate Means and Individual Responsibility p. 58
Rewards and Punishments p. 60
Liberty and Libertarianism p. 63
The Moral Significance of the Market p. 66
Personal Motives and Political Values: The Moral Division of Labor p. 70
Conclusion p. 73
Redistribution and Public Provision p. 76
Two Functions of Taxation p. 76
Paying for Public Goods p. 79
Which Goods Are Public? p. 86
Redistribution p. 88
Transfer or Provision? p. 90
Public Duties p. 93
Conclusion p. 94
The Tax Base p. 96
Efficiency and Justice p. 96
Outcomes, not Burdens p. 98
The Consumption Base and Fairness to Savers p. 99
Fairness as Equal Liberty p. 103
Desert and the Accumulation of Capital: The "Common Pool" p. 109
Wealth and Welfare p. 112
Wealth and Opportunity p. 119
Endowment and the Value of Autonomy p. 121
Exclusions and Credits p. 125
Transitions p. 128
Progressivity p. 130
Graduation, Progression, Incidence, and Outcomes p. 130
Assessment of Outcomes p. 132
Optimal Taxation p. 135
Tax Reform p. 139
Inheritance p. 142
The "Death Tax" p. 142
The Tax Base of the Donee p. 145
No Deduction for Donors p. 148
Details and Objections p. 150
Equal Opportunity and Transfer Taxation p. 154
Conclusion p. 159
Tax Discrimination p. 162
Justifying Differential Treatment p. 162
An Example: The Marriage Penalty p. 166
Incentive Effects and Arbitrariness p. 169
Conclusion: Politics p. 173
Theory and Practice p. 173
Justice and Self-Interest p. 177
Plausible Policies p. 181
Effective Moral Ideas p. 188
Notes p. 191
References p. 209
Index p. 221
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