Private Property and Tax Policy in a Libertarian World: A Critical Review

24 Pages Posted: 9 May 2005 Last revised: 15 Jul 2017

See all articles by David G. Duff

David G. Duff

Peter A. Allard School of Law, University of British Columbia

Date Written: 2005

Abstract

The idea that taxes involve the confiscation of private property is widely held in popular thinking and scholarly writing. This article challenges the libertarian foundations of this assumption by critically examining libertarian theories of private property and their implications for tax policy. Part II summarizes the leading libertarian theories of private property, reviewing John Locke's argument in the Second Treatise of Government and Robert Nozick's account in Anarchy, State, and Utopia. Part III examines the implications of these libertarian theories for tax policy, considering libertarian prescriptions for substantive tax measures as well as institutional arrangements that affect tax policy outcomes. Part IV criticizes libertarian theories of private property, casting doubt on tax thinking that relies on these libertarian foundations. Part V considers the implications of this critique for tax policy and tax scholarship.

Suggested Citation

Duff, David G., Private Property and Tax Policy in a Libertarian World: A Critical Review (2005). Canadian Journal of Law and Jurisprudence, Vol. 18. No. 1, pp. 23-45, 2005. Available at SSRN: https://ssrn.com/abstract=719742

David G. Duff (Contact Author)

Peter A. Allard School of Law, University of British Columbia ( email )

1822 East Mall
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Canada
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604-833-8108 (Fax)

HOME PAGE: http://www.allard.ubc.ca/faculty-staff/david-g-duff

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