Taxation and Distributive Justice

Colin Farrelly

Political Studies Review, 2004, vol. 2, issue 2, 185-197

Abstract: Distributive justice concerns the fair distribution of the benefits and burdens of social cooperation. Opposition to higher rates of taxation, or even existing levels of taxation, is often made on grounds that such taxes are unfair burdens. This fairness argument can be given a number of further, more‐specific formulations. Libertarians, such as Robert Nozick, argue that taxation of income is unfair because it violates individual rights. They invoke an entitlement argument that presumes that the appropriate baseline of property rights is pretax income. Others take issue with specific policies that are supported by taxation, such as welfare provisions, and argue that welfare reform is necessary because tax burdens are only legitimate when they satisfy some form of reciprocity thesis. These arguments are critically assessed here in relation to three recent books –The Cost of Rights, The Myth of Ownership and The Civic Minimum– which explore different arguments often invoked in defence of tax cuts. Themes that raise important questions about taxation and justice are also examined – private property, welfare reform and inheritance. The real challenge facing justice theorists is to take scarcity seriously; thus, I emphasise the shortcomings of simply endorsing a ‘cost‐blind’, rights‐oriented conception of justice, which currently dominates debates in normative political theory.

Date: 2004
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