Download this Paper Open PDF in Browser

Taxation, the Private Law, and Distributive Justice

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

24 Pages Posted: 10 Feb 2008  

Kevin A. Kordana

University of Virginia - School of Law

David Blankfein-Tabachnick

Michigan State University College of Law

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.

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

JEL Classification: H20

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: https://ssrn.com/abstract=1091729

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

Paper statistics

Downloads
187
Rank
135,644
Abstract Views
951