Kant and the Ethics of Taxation

72 Pages Posted: 6 Apr 2012

See all articles by Gary Banham

Gary Banham

affiliation not provided to SSRN

Date Written: April 5, 2012


In this article I address the normative basis Kant provides for taxation. There exists a significant literature already that applies “Kantian” principles to the understanding of taxation but it does so in a limited way that shows little grasp of the structure of Kant’s ethics. Here I set the justification of taxation Kant provides in the setting it requires prior to treating his account of different types of justified taxation. The relationship between Kant’s ethics, his political theory, and his view of taxation thus becomes clearer. Subsequently I treat at some length the degree and nature of Kant’s view of redistributive taxation before concluding with a discussion of some implications for views of redistribution in contemporary political philosophy.

Keywords: Kant, taxation, ethics, philosophy, right, political theory

JEL Classification: B3, D63, H2, H23, H26, K34, M4

Suggested Citation

Banham, Gary, Kant and the Ethics of Taxation (April 5, 2012). Available at SSRN: https://ssrn.com/abstract=2035147 or http://dx.doi.org/10.2139/ssrn.2035147

Gary Banham (Contact Author)

affiliation not provided to SSRN ( email )

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