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- OUP USA
- Nagel, Thomas
- black & white illustrations
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48 Laws of Power
The Myth of Ownership
Taxes and Justiceav Liam Murphy399
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In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness.
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This book offers an advanced introduction to central questions in legal philosophy. What factors determine the content of the law in force? What makes a normative system a legal system? How does law beyond the state differ from domestic law? What ...
Liam Murphy, Thomas Nagel
In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-intere...
Recensioner i media
"Murphy and Nagel claim that pretax income is a myth, and, as such, has no moral significance.... The Myth of Ownership significantly increases the sophistication of the discussion [fairness in taxation]." Michigan Law Review
"The thoughts in this book deserve examination, especially the views of Nagel and Murphy on the self-interest each taxpayer reasonably has in the social justice purchased by hard-earned money....[They] offer ideas that would improve the national debate."David Cay Johnston,New York Times Book Review
"The Myth of Ownership...should be read by all who wish to enter the discussion regarding taxes."William Michell Law Review
"The authors very effectively argue that the taxation, such as the benefit and ability-to-pay principles, fall victim to a fatal defect. Justice in taxation cannot be assessed apart from a general theory of property rights."The Mises Review
"The best book by far on the political morality of taxation. In a clear and compelling analysis, Murphy and Nagel expose the mistake of thinking that individuals own their pretax income and they examine the social benefits of justifiable tax policy. Taking this book's message to heart would transform contemporary democratic politics."Amy Gutmann, Provost and Laurance S. Rockefeller University Professor of Politics, Princeton University
"This magnificent contribution from the distinguished philosophers Liam Murphy and Thomas Nagel reminds us that fundamental issues of justice lie at the core of often mundane debates about taxation. The provocative thesis of The Myth of Ownership that the tax system helps create, rather than conforms to, the overall system of property rights has profound policy implications. I highly recommend this engaging book and the rethinking of first principles it
inspires to anyone interested in taxation and the role of government in society and the economy."Joel Slemrod, Paul W. McCracken Collegiate Professor of Business Economics and Public Policy, University of Michigan
<br>Liam Murphy teaches law and philosophy at New York University. He is the author of Moral Demands in Nonideal Theory. Thomas Nagel teaches law and philosophy at New York University. He is the author of Moral Questions, Equality and Partiality, and The Last Word.<br>
CHAPTER 1. INTRODUCTION; CHAPTER 2. TRADITIONAL CRITERIA OF TAX EQUITY; 1. Political Morality in Tax Policy: Fairness; 2. Vertical Equity: The Distribution of Tax Burdens; 3. The Benefit Principle; 4. Ability to Pay: Endowment; 5. Ability to Pay: Equal Sacrifice; 6. Ability to Pay as an Egalitarian Idea; 7. The Problem of Everday Libertarianism; 8. Horizontal Equity; CHAPTER 3. ECONOMIC JUSTICE NI POLITICAL THEORY; 1. Political Legitimacy; 2. Consequentialism and Deontology; 3. Public Goods; 4. Benefits for Individuals; 5. Efficiency and Utilitarianism; 6. Distributive Justice, Fairness, and Priority to the Worst Off; 7. Equality of Oppotunity; 8. Legitamite Means and Individual Responsibility; 9. Rewards and Punishments; 10. Liberty and Libertarianism; 11. The Moral Significance of the Market; 12. Personal Motives and Political Values: The Moral Division of Labor; 13. Conclusion; CHAPTER 4. REDISTRIBUTION AND PUBLIC PROVISION; 1. Efficiency and Judgement; 2. Paying for Public Goods; 3. Which Goods are Public?; 4. Redistribution; 5. Transfer or Provision?; 6. Public Duties; 7. Conclusion; CHAPTER 5. THE TAX BASE; 1. Efficiency and Justice; 2. Outcomes, not Burdens; 3. The Consumption Base and Fairness to Savers; 4. Fairness as Equal Liberty; 5. Desert and the Accumulation of Capital: The Common Pool; 6. Wealth and Welfare; 7. Wealth and Opportunity; 8. Endowment and the Value of Autonomy; 9. Exclusions and Credits; 10. Transitions; CHAPTER 6. PROGRESSIVITY; 1. Graduation, Progression, Incidence, and Outcomes; 2. Assessment of Outcomes; 3. Optimal Taxation; 4. Tax Reform; CHAPTER 7. INHERITANCE; 1. The Death Tax; 2. The Tax Base of the Donee; 3. No Deduction for Donors; 4. Details and Objections; 5. Equal Opportunity and Transfer Taxation; 6. Conclusion; CHAPTER 8. TAX DISCRIMINATION; 1. Justifying Differential Treatment; 2. An Example: The Marriage Penalty; 3. Incentive Effects and Arbitrariness; CHAPTER 9. CONCLUSION: POLITICS; 1. Theory and Practice; 2. Justice and Self-Interest; 3. Plausible Policies; 4. Effective Moral Ideas; Notes; References; Index