Kevin Kordana

Taxation, the Private Law, and Distributive Justice

PUBLISHER
Social Philosophy & Policy
DATE
2006
 

UVA Law Faculty Affiliations

Abstract

We argue that for theorists with a post-institutional conception of property, e.g., Rawlsians, there is no principled reason to limit the domain of distributive justice to tax and transfer-both tax policy and the rules of the private law are constructed in service to distributive aims. Such theorists cannot maintain a commitment to a normative conception of private law independent of their overarching distributive principles. In contrast, theorists with a pre-institutional conception of property can derive the private law from sectors of morality independent of distributive justice. Nevertheless, we argue, this does not entail that the private law, for pre-institutional theorists, must be sanitized of equity-oriented values. Non-libertarian pre-institutional theorists holding principled commitments to equity-oriented values are free to invoke either tax and transfer or the rules of the private law to attain them.

Citation

Kevin A. Kordana, Taxation, the Private Law, and Distributive Justice, 23 Social Philosophy & Policy 142-165 (2006).
 

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