Redistributive Taxation in the Modern World

(2016) 34 Sing L Rev 173-218

46 Pages Posted: 5 Feb 2017

See all articles by Vincent Ooi

Vincent Ooi

Singapore Management University - School of Law; Singapore Management University - Centre for AI & Data Governance

Date Written: December 1, 2016

Abstract

Academic discussion of justice and taxation has focused on determining the moral limits of taxation. This article is concerned specifically with the moral limits on the redistributivity of taxation. Rawlsian principles enable us to determine the moral upper and lower bounds of redistribution through tax and transfer systems. However, major changes since Rawls and Nozick prompt a re-examination of these bounds in the modern context. Increased affluence means that for many societies the worst-off citizens are well-off in absolute terms. Increased immigration and emigration means that the classical model of a closed society is now obsolete. I consider the basis for the taxation of citizens, permanent residents and immigrants based on associative and contractarian models of obligation. The increasing prevalence of incorporation and other legal persons requires a development of the traditional model. Building on the taxation of trusts, I propose a hybrid model between personification and transparency for corporations.

Keywords: Tax Law, Jurisprudence, Justice and Taxation, Redistributive Taxation

Suggested Citation

Ooi, Vincent, Redistributive Taxation in the Modern World (December 1, 2016). (2016) 34 Sing L Rev 173-218. Available at SSRN: https://ssrn.com/abstract=2782787

Vincent Ooi (Contact Author)

Singapore Management University - School of Law ( email )

55 Armenian Street
Singapore, 179943
Singapore

HOME PAGE: http://law.smu.edu.sg/faculty/profile/156436/Vincent-OOI

Singapore Management University - Centre for AI & Data Governance ( email )

55 Armenian Street
Singapore
Singapore

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