Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda

Paolo Silvestri (paolo.silvestri@unito.it)
Additional contact information
Paolo Silvestri: University of Turin, http://www.est.unito.it/

CESMEP Working Papers from University of Turin

Abstract: With this paper I try to sketch a research agenda on the basis of which humanities and social sciences might interact with each other, searching for a human common ground in tax issues. To this purpose I shall proceed as follows: (§2) I will sketch two working hypotheses showing how and why tax system raises anthropological issues at the intersection of Philosophy of law, Politics and Economics; to restrict the field of enquiry, I will then analyse, firstly (§2.1), the most common theories of taxation – benefit-cost principle and ability-to-pay principle – usually meant as attempts to answer the demand for tax justice; and, secondly (§2.2), the issue of freedom in taxation as a problem of legal-political and economic obligation. I will then show how the research might gain some insight from both (§3.1) the literature on homo reciprocans, and (§3.2) the literature on gift-giving, which might allow us to better articulate the demands for justice and freedom, as well as to glimpse the human foundations of a new fiscal democracy.

Pages: 26 pages
Date: 2015-09
New Economics Papers: this item is included in nep-hpe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.est.unito.it/do/home.pl/Download?doc=/a ... 15dip/wp_34_2015.pdf (application/pdf)

Related works:
Working Paper: Anthropology of freedom and tax justice: between exchange and gift. Thoughts for an interdisciplinary research agenda (2015)
Working Paper: Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda (2015)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uto:cesmep:201503

Access Statistics for this paper

More papers in CESMEP Working Papers from University of Turin Contact information at EDIRC.
Bibliographic data for series maintained by Laura Ballestra (biblio@liuc.it) and Cinzia Carlevaris (periodici.bobbio@unito.it).