Taxation Philosophical Perspectives

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.

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