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http://ssrn.com/abstract=1091729
 
 

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Taxation, the Private Law, and Distributive Justice


Kevin A. Kordana


University of Virginia - School of Law

David Blankfein-Tabachnick


Michigan State University College of Law


Social Philosophy and Policy, Vol. 23, pp. 142-165, 2006

Abstract:     
We argue that for theorists with a post-institutional conception of property, e.g., Rawlsians, there is no principled reason to limit the domain of distributive justice to tax and transfer-both tax policy and the rules of the private law are constructed in service to distributive aims. Such theorists cannot maintain a commitment to a normative conception of private law independent of their overarching distributive principles. In contrast, theorists with a pre-institutional conception of property can derive the private law from sectors of morality independent of distributive justice. Nevertheless, we argue, this does not entail that the private law, for pre-institutional theorists, must be sanitized of equity-oriented values. Non-libertarian pre-institutional theorists holding principled commitments to equity-oriented values are free to invoke either tax and transfer or the rules of the private law to attain them.

Number of Pages in PDF File: 24

Keywords: Tax, Distributive justice, Ripstein, Rawls, Simmons, equity-oriented values, Kaplow, Shavell, nagel, murphy, private law, bankruptcy

JEL Classification: H20

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Date posted: February 10, 2008  

Suggested Citation

Kordana, Kevin A. and Blankfein-Tabachnick, David, Taxation, the Private Law, and Distributive Justice. Social Philosophy and Policy, Vol. 23, pp. 142-165, 2006. Available at SSRN: http://ssrn.com/abstract=1091729

Contact Information

Kevin A. Kordana
University of Virginia - School of Law ( email )
580 Massie Road
Charlottesville, VA 22903
United States
804-924-3680 (Phone)
804-924-7536 (Fax)

David Blankfein-Tabachnick (Contact Author)
Michigan State University College of Law ( email )
648 N Shaw Ln
East Lansing, MI 48824
United States
HOME PAGE: http://www.law.msu.edu/faculty_staff/profile.php?prof=924
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