Taxation: Philosophical Perspectives

ISBN : 9780199609222

Martin O'Neill; Shepley Orr
272 ページ
156 x 234 mm

This is the first book to give a collective treatment of philosophical issues relating to tax. Given that the tax system is central to the operation of states and to the ways in which states interact with individual citizens, it is surprising that there has not been more work on taxation within philosophy. The contributors offer an impressive range of expertise across a number of disciplines, including political science, economics, public policy, and law. The book will be an important future reference point for anyone working on conceptual and normative issues relating to tax.


Martin O'Neill and Shepley Orr: Introduction
Part I. On the Tax System: Normative and Conceptual Questions
1 Alan Hamlin: What Political Philosophy Should Learn from Economics about Taxation
2 Marc Fleurbaey: Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation
3 Geoffrey Brennan: Striving for the Middle Ground: Taxation, Justice and the Status of Private Rights
4 Laura Biron: Taxing or Taking: Property Rhetoric and the Justice of Taxation
5 Peter Vallentyne: Libertarianism and Taxation
6 Alexander Cappelen and Bertil Tungodden: Tax Policy and Fair Inequality
7 Veronique Munoz-Darde and M. G. F. Martin: Beggar Your Neighbour (Or Why You Do Want to Pay Your Taxes)
Part II. Tax Policy and Forms of Taxation: Philosophical Issues
8 Barbara Fried: The Case for a Progressive Benefits Tax
9 Stuart White: Moral Objections to Inheritance Tax
10 Iain McLean: The Politics of Land Value Taxation
11 Peter Dietsch: The State and Tax Competition: a Normative Perspective
12 Gillian Brock and Rachel McMaster: Global Taxation and Accounting Arrangements: Some Normatively Desirable and Feasible Policy Recommendations


Martin O'Neill is Senior Lecturer in Political Philosophy in the Department of Politics at the University of York. He was previously been Hallsworth Research Fellow in Political Economy at the University of Manchester and, before that, Research Fellow in Philosophy and Politics at St John's College, Cambridge. He was educated at Harvard University (PhD in Philosophy) and Balliol College, Oxford (BA in PPE; BPhil in Philosophy). His work has appeared in journals such as Philosophy & Public Affairs and the Journal of Political Philosophy, and he is co-editor (with Thad Williamson) of Property-Owning Democracy: Rawls and Beyond (Wiley-Blackwell, 2012). He is a Commissioning Editor of Renewal: the Journal of Social Democracy.; Shepley Orr is Lecturer in the Department of Civil, Environmental & Geomatic Engineering in the UCL Faculty of Engineering Sciences, and an affiliate member of the UCL Centre for Philosophy, Justice and Health. He previously worked in the Department of Economics at the University of East Anglia. He was educated at Vassar College (BA in Psychology) and at Balliol College, Oxford (DPhil in Sociology). His work has appeared in journals spanning a number of disciplines, including Politics, Philosophy and Economics (PPE), Kyklos, Transportation Research, and the Journal of Risk and Uncertainty. He frequently consults for a range of public and private bodies on issues relating to decision-making, benefit valuation and policy formation, with a focus on transport and health.