Taxation

Taxation: Philosophical Perspectives is the first edited collection devoted to addressing philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the chapters in this volume show, there are a number of pressing and significant philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues. Many of these deep and challenging philosophical questions about tax have not always received as much sustained attention as they clearly merit. Our hope is that this book will advance the debate along a number of these philosophical fronts, and be a welcome spur to further work. The book’s aim of advancing the debate about tax in political philosophy has both general and more specific aspects, involving both overarching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Serious philosophical work on the tax system requires an interdisciplinary approach, and this volume therefore includes contributions from a number of scholars whose expertise spans neighbouring disciplines, including political science, economics, public policy, and law.

Taxation ◽  
2018 ◽  
pp. 1-14
Author(s):  
Martin O’Neill ◽  
Shepley Orr

This chapter situates philosophical discussions of taxation with reference to the strongly contrasting approaches to tax, property, and justice embodied in Robert Nozick’s Anarchy, State, and Utopia, and John Rawls’s A Theory of Justice. The twelve chapters of the book are situated against the opposing philosophical poles provided by the libertarian and Rawlsian approaches to tax, and we describe in particular the further development of the Rawlsian view by Liam Murphy and Thomas Nagel in their book The Myth of Ownership: Taxes and Justice, which is a focal point for a number of the following chapters. We explain why and how taxation should be seen as central to political philosophy, given the importance of tax policy for both domestic and global justice, and given the close connections that taxation has to issues of property rights, democracy, public justification, state neutrality, stability, political psychology, and a range of other issues.


This is the second volume in Oxford Studies in Experimental Philosophy, a series with the aim of providing a venue for publishing work in this emerging field. Experimental philosophy is a new movement that seeks to use empirical techniques to illuminate some of the oldest issues in philosophy. It is an interdisciplinary field at the intersection of philosophy, psychology, and related disciplines, such as linguistics and sociology. Although the movement is only a few years old, it has already sparked an explosion of new research, challenging a number of cherished assumptions in both philosophy and the cognitive sciences. This volume includes both theoretical and experimental chapters as well as chapters that cross traditional disciplinary boundaries. It is divided into three parts that explore epistemology, moral and political philosophy, and metaphysics and mind, showcasing the diversity of work that has arisen as traditionally philosophical questions have met the tools of social science.


2021 ◽  
Vol 69 (2) ◽  
pp. 295-302
Author(s):  
Nelly Motroschilowa

Abstract This archival feature serves to present the personality and philosophy of Elena Oznobkina (1959–2010), a key figure of late-Soviet and, later, Russian philosophy. Oznobkina pioneered the present-day reception of Martin Heidegger and Edmund Husserl in Russia, but also made substantial contributions to Nietzsche studies and political philosophy, which are detailed in Nelly Motrozhilova’s introduction. Her philosophical work was inseparable from her personal political engagement, to which the featured archival text (“Prison or Gulag?”, 2000) testifies. It gives a poignant and concise characterisation of the prison as an object of philosophical theory, while asking the question of where Soviet prison camps and the prisons of post-Soviet Russia are to be located within this field of thought.


Kant Yearbook ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 49-71
Author(s):  
Mike L. Gregory

Abstract Kant’s Naturrecht Feyerabend has recently gained more sustained attention for its role in clarifying Kant’s published positions in political philosophy. However, too little attention has been given to the lecture’s relation to Gottfried Achenwall, whose book was the textbook for the course. In this paper, I will examine how Kant rejected and transforms Achenwall’s natural law system in the Feyerabend Lectures. Specifically, I will argue that Kant problematizes Achenwall’s foundational notion of a divine juridical state which opens up a normative gap between objective law (prohibitions, prescriptions and permissions) and subjective rights (moral capacities). In the absence of a divine sovereign, formal natural law is unable to justify subjective natural rights in the state of nature. In the Feyerabend Lectures, Kant, in order to close this gap, replaces the divine will with the “will of society”, making the state necessary for the possibility of rights.


Author(s):  
Catherine M. Dieleman ◽  
Chad Walker ◽  
David Pipher ◽  
Heather Peacock

In theory, there is a strong, two-way relationship between sustainability research and public policy that functions in synchrony to identify, understand, and ultimately address ecological problems for the greater good of society. In reality, such a cooperative relationship is rarely found. Instead, researchers and policymakers face a suite of challenges that prevent effective communication and collaborative pursuits, prolonging the period required to address environmental issues. In this chapter, the authors apply a novel interdisciplinary approach to identify key barriers and solutions to translating research into policy. In doing so, the authors present two separate discussions focused on the natural and social sciences. The authors also review established research-to-policy frameworks to develop the new “cohesive” framework. By addressing key barriers between researchers and policymakers, society will be better able to respond to the various environmental stressors that it faces today.


Legitimacy ◽  
2019 ◽  
pp. 43-66
Author(s):  
Paul Weithman

John Rawls’s presentation of his famous principle of legitimacy raises a number of exegetical and philosophical questions which his texts leave unresolved. The key to their solution lies in a claim Rawls makes about the character of political power. Rawls uses language familiar from social contract theory to describe that power, saying that it is the power of the public as a corporate body. This chapter considers but ultimately rejects the suggestion that Rawls’s treatment of legitimacy is Lockean. Rather, Rawls follows Kant in thinking that talk of a contractual incorporation is best understood as a way of expressing fundamental moral claims about the object of a constitution, about citizens’ standing, and about legislators’ duties. These are the claims that do the real work in Rawls’s account of legitimacy. To show this, the chapter lays out Kant’s conception of the social contract and argues that we can draw on that conception to understand Rawls’s account of political legitimacy. It then spells out the philosophical pay-offs of the reading offered here by showing how it solves some textual puzzles and how Rawls’s account differs from others that have recently been defended in political philosophy. The chapter concludes by mentioning some lingering questions about Rawlsian legitimacy.


2012 ◽  
Vol 45 (04) ◽  
pp. 748-752 ◽  
Author(s):  
Benjamin R. Knoll

AbstractGiven that students often express a desire for course content to be more “relevant” and applicable to their lives, I describe one method for effectively addressing this concern through the organization of the course syllabus. The content of empirically driven courses can be framed within the context of philosophically driven normative questions. In other words, instructors can explicitly construct course narratives that frame the empirically based course content as an attempt to answer (or, at least, shed new light on) important, relevant, and on-going questions raised by political philosophy. I offer examples from two of my own courses, Political Psychology and Local Politics, and discuss the various pedagogical and instructional advantages of such a method.


2016 ◽  
Vol 44 (S1) ◽  
pp. 62-68 ◽  
Author(s):  
Elizabeth Tobin Tyler

This interdisciplinary course, which included students from medicine, public health, law, and public policy, explored the concept of “prevention” and the role of law and public policy preventing disease and injury and improving population health. In addition to interdisciplinary course content, students worked in interdisciplinary teams on public health law and policy projects at community organizations and agencies.


2020 ◽  
Vol 10 (1) ◽  
pp. 14-22
Author(s):  
Samantha Oostlander ◽  
Julia Hajjar ◽  
Elise Pausé

Objective: The increasing use of e-cigarettes among Canadian youth is a concerning population health issue. Vaping, the act of using an e-cigarette, was initially marketed as a healthier alternative to smoking traditional cigarettes, however its use is having unintended negative consequences on those who use them. One of the most concerning consequences is the presence of “e-cigarette, or vaping, product use associated lung injury” (EVALI) which had led to hospitalization. Youth in particular are an overrepresented demographic affected by these negative consequences, likely as a result of both exposure to marketing, which is a well-established determinant of youth behavior as well as inadequate public policy. The purpose of this paper is to present a review of the literature surrounding the issue of e-cigarette use among youth from an interdisciplinary perspective. Method: A narrative review was conducted to summarize the state of e-cigarette use among young Canadians and conceptualize this problem from the perspective of public policy, followed by biomedicine, health economics and education. Results: The results of this review are a summary of the current state of the literature framed with an interdisciplinary perspective. Recommendations for how these interdisciplinary perspectives can be brought together to provide effective solutions for this population health issue are provided. Conclusion: Identifying and understanding this problem through an interdisciplinary approach has the potential to create effective and sustainable solutions. Partnerships between school boards and governmental bodies can enhance educational resource allocation and align messaging to youth through several platforms.


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