Check out the new volume „Philosophical Explorations of Justice and Taxation“ (published with Springer, 2015), which includes selected papers from the conference.
Springerlink to the Book
The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.
Åsa Gunnarsson (Umeå University)
Michaela Schmidt (Austrian Federal Chamber of Labour)
Erich Kirchler (University of Vienna)
Dietmar von der Pfordten (Universität Göttingen)
The financial crisis and the high indebtedness of states puts pressure on tax systems as well as on considerations of social justice because of new levels of social inequality and because of the erosion of the welfare state and the creation of new vulnerabilities. The crisis has intensified a dynamics causing a growing gap between wealth and poverty and the austerity measures affect the most vulnerable groups. i.e. those who depend on the welfare system. Issues of intergenerational justice are affected because of the danger of a ´lost generation´. There is a real risk for young people without access to the job market to be left out of social security systems including the risk of old age poverty.
Against this background we want to reconsider the relation and connection of justice, taxation, and social policy. Social policy is mainly financed through taxation, and most theories of justice support social policy. Also, different forms of taxation such as income, wealth or inheritance taxes, and the whole tax system are subjects of ethical reasoning and they should be just. Should social justice be the main guide for the analysis, development and implementation of social policy and taxation? And, what shall and can follow from this claim?
Key themes and questions the relationship between justice, taxation and social policy
- justification of taxation in general and of different forms of taxation as progressive taxation, taxation of income and wealth or inheritance taxation
- taxation, liberty and rights
- justice within specific policy areas such as health care, ageing, family or poverty alleviation
- social justice and the need of social policy
- social policy and the transformation of the welfare state
- redistribution and distributive justice
- ideal theory and non-ideal politics
- global justice and national tax policy
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