Justice, Equality and Taxation

Abstract

Taxation needs justification. Therefore, it is subject to arguments about justice and equality. In terms of normative ethics, justice takes the lead. The article is divided into four parts: I. Formal Relations of Justice. II. Material Principles of Justice. III. Consequences for the Justice of Taxation. IV. International/Global Justice of Taxation. The justice of the contribution/taxation depends first on the distribution of goods made possible by the particular community in which taxation takes place. Fundamental for any ethics is the principle of normative individualism/humanism: Only individuals can be the ultimate point of reference of moral obligations and hence the justificatory source of ethics, politics and law. In order to balance conflicting interests the “principle of the relative dependence of individual concerns on others” is proposed: The more the origins or the realization of the concerns or the interests of a morally considerable individual depend on others or a community, the more the respective concerns and interests have to be relativized in the process of deliberation, and the more the community may decide according to its common goals. This principle is applied to the justice of taxation. As a basic principle of taxation, a limited equivalence/benefit-principle is defended. The ability principle can only provide some additional considerations. Income can be taxed more extensively than consumption and wealth. A progressive income tax is defended.