The moral force of the benefit principle

Emmanuel Voyiakis

Economics and Philosophy, 2026, vol. 42, issue 1, 26-46

Abstract: What gives the benefit principle its moral appeal as an idea of tax justice? And what can count as a benefit for that purpose? My claim is that we can trace the moral force of various versions of the principle to five ideas: individual justification, causal feedback, reciprocity, opposable valuation and non-objectionable baseline. I develop those ideas into an account of the moral permissibility of benefit-based taxation, and explain how that account addresses problems about the quantification and valuation of benefits and the relationship between benefit and the justice of the background distribution.

Date: 2026
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