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Tax Policy And The Virtuous Sovereign: Dworkinian Equality And Redistributive Taxation, David G. Duff
Tax Policy And The Virtuous Sovereign: Dworkinian Equality And Redistributive Taxation, David G. Duff
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Among the purposes of a tax system, it is generally accepted that one role is to implement a society’s conception of distributive justice. Indeed, if justice is, as John Rawls famously declared, “the first virtue of social institutions,” distributive justice may properly be regarded as the first or sovereign virtue of a society’s tax system – to which a virtuous sovereign should properly attend. This article reviews Ronald Dworkin’s theory of distributive justice as equality of resources and its implications for redistributive taxation. Part II examines the theory itself in contrast to other prominent theories of distributive justice, arguing that …