The Justice of the Tax Base and the Case for Income Tax

Emerton, Patrick; James, Kathryn

doi:10.1093/acprof:oso/9780198798439.003.0007

Cited by 3 publications

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“…But it may be that many objections to status quo market order have to do with ways in which actual markets fail to meet the ideal of competition, which is usually true of real markets. 5 At any rate a plausible view is that when prices are uncompetitive, some justification is required for not seeking regulation that might correct this.…”

Section: Transparency and Ideal Marketsmentioning

confidence: 99%

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Pay Transparency and Labor Market Justice

Halliday

2021

LiC

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I argue that a general initial case for pay transparency can be made given the role played by transparency of information about prices in bringing markets closer to the ideal of competition or equilibrium price. This initial case might then be limited or enhanced depending on more specific considerations about the status of information about pay in particular. Privacy considerations seem to count against pay transparency, but I argue here that the context of pay information lacks some features present in other contexts in which appeals to privacy have force. Building on work by Estlund, Moriarty, Caulfield, and others, I argue that pay transparency may be favoured by considerations relating to personal autonomy in labour markets. Finally, I argue that pay transparency may contribute towards the realization of conditions of publicity, particularly relating to the value of citizens’ assurance about each other’s tax compliance.

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Section: Transparency and Ideal Marketsmentioning

confidence: 99%

“…Exceptions are made for such things as child labour, and for labour where there is a moral objection to something being provided for money rather than voluntarily. For discussion of such cases see Satz (2010) 5. For a fuller statement of a view of this sort, seeHeath (2014, pp.…”

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Pay Transparency and Labor Market Justice

Halliday

2021

LiC

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Taxation

Halliday¹

2020

The International Encyclopedia of Ethics

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This entry focuses on the topic of a just tax base. This is the question of what kind of activities or entities ought to be taxed and to what extent. Familiar tax bases include exchanges such as income, inheritance, consumption, as well as stocks of wealth like real estate. The entry first distinguishes the tax base question from other questions of tax justice. It then surveys some arguments against the standard approach of making income a major component of the tax base. We focus especially on the difficulties of delineating the set of activities that count as income for the purposes of taxation, followed by concerns about privacy. Later parts of the entry explore a distinction between instrumentalist and constitutionalist concepts of tax justice. This consists in a disagreement about whether tax policy is merely an instrument for pursuing justice, or whether there might be certain constraints against the selection of certain taxes irrespective of what distributive outcome their selection could secure.

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On “Dynastic” Inequality

Halliday

Stewart

2021

The Oxford Handbook of Intergenerational Ethics

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This chapter investigates whether the replication of inequality is, other things being equal, morally objectionable in ways not applicable to inequality that remains confined to a single generation or “birth cohort.” The focus is both theoretical and practical. The chapter considers the philosophical foundations that might lie behind an objection to dynastic inequality, negotiating the diversity of egalitarian views supporting this position and the complexity around the causal mechanisms at work in cases where inequality has a dynastic tendency. It then discusses the policy reforms that might target inequalities that replicate old distributive trends while leaving newly produced trends more intact, with a focus on tax policy. Current tax rules in most developed economies do not make a distinction between new and old influences on the material distribution. Accordingly, it is likely that the tax reforms implied could be quite extensive.

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The Justice of the Tax Base and the Case for Income Tax

Cited by 3 publications

References 0 publications

Pay Transparency and Labor Market Justice

Pay Transparency and Labor Market Justice

Taxation

On “Dynastic” Inequality

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