Taxation, Economic Prosperity, and Distributive Justice: Volume 23, Part 2 (Social Philosophy and Policy) (v. 23)

What constitutes a just tax system, and what are its moral foundations? Should a society's tax regime be designed to achieve a just distribution of wealth among its citizens, or should such a regime be designed to promote economic growth, rising standards of living, and increasing levels of employment? Are these two goals compatible or incompatible? Why should justice not require, or at least lead to, an increase in general prosperity? The essays in this volume examine the history of tax policies and the normative principles that have informed the selection of various types of taxes and tax regimes; economic data to discover which tax policies lead to economic growth; particular theories of justice or property rights regarding the design of tax systems; and other essays propose specific tax reforms. Still others challenge traditional theories of taxation, offering new ways of understanding the fiscal relationship between governments and their citizens. "What constitutes a just tax system, and what are its moral foundations? Should a society's tax regime be designed to achieve a just distribution of wealth among its citizens, or should such a regime be designed to promote economic growth, rising standards of living, and increasing levels of employment? Are these two goals-distributive justice and economic prosperity-compatible or incompatible? If they are incompatible, why should this be? That is, why should justice not require, or at least lead to, an increase in general prosperity?" "The twelve essays in this volume-written by prominent philosophers, economists, political scientists, and legal theorists-address these questions and explore related issues. Some essays examine the history of tax policies and the normative principles that have informed the selection of various types of taxes and tax regimes. Some analyze economic data in order to discover which tax policies are most conducive to economic growth. Some look at particular theories of justice or property rights and seek to draw out their implications for the design of tax systems. Other essays propose specific tax reforms, such as revising the income tax to be more favorable to households with children, or replacing taxes on capital with taxes on consumption. Still others challenge traditional theories of taxation, offering new ways of understanding the fiscal relationship between governments and their citizens. Book jacket."--BOOK JACKET