The myth of ownership : taxes and justice [Texto impresso] / Liam Murphy, Thomas Nagel

Contém bibliografia, p. 209-219

Summary:
1. Introduction, p. 3
2. Traditional criteria of tax equity, p. 12
3. Economic justice in political theory, p. 40
4. Redistribution and public provision, p. 76
5. The tax base, p. 96
6. Progressivity, p. 130
7. Inheritance, p. 142
8. Tax discrimination, p. 162
9. Conclusion: politics, p. 173

Abstract:
How fair is our tax system? How much should be paid by whom? What should be exempt from taxation? Where should our tax dollars go? There matters are hotly disputed not only because they bear directly on the economy and operations of government, but also because they carry so strong a moral and ideological charge, raising fundamental questions of individual liberty, personal responsibility, and our obligations to one another.
In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with the vigorous debates about tax policy gaping on in national politics and public-policy circles, in economics and law.
In this book, the authors bridge this gap, offering the first book to explore tax policy from the stand-point of contemporary moral an political philosophy.
They overturn conventional ideas about what constitutes tax fairness, arguing that the emphasis on distributing the tax burden relative to pretax income is misconceived. In taxation, they contend, government does not take from people what they already own.

Property rights are the product of a set of laws and conventions, of which the tax system forms a central part, so the fairness of taxes can't be evaluated by their impact on preexisting entitlements. Pretax income, in particular, has no independent moral significance moral significance. Standards of justice should be applied not to the distribution of tax burdens but to the operation and results of the entire framework of economic institutions.
This book addresses a host of controversial issues, such as the estate tax, the marriage penalty, "flat" versus progressive taxes, consumption versus income taxes, tax cuts the wealthy, and negative income taxes for the poor. Widening the angle of vision from tax justice to social justice, this book makes essential reading for general readers who care about government as well as for specialists and their students in law, business, economics, political science, and philosophy. (Liam Murphy, Thomas Nagel)