Our aim in this paper is to introduce and defend a distinction that is often blurred in public debate about tax policy, and whose recognition would clarify the relation between disputes about taxes and disputes about social justice. Political conservatives usually argue for lower taxes on the ground that they are against big government. They often favor the reduction of government-run and gover...

Both the ratios of the labor remuneration and the residents’ income are too low in Chinese national income distribution. In order to resolve this prominent problem, the Chinese authority should attach great importance to the tax adjustment for realizing the positive effect of the distributive justice. Therefore, the objective of the Individual Income Tax reform is to strengthen its function on ...

an active area of public health policy in the united states is policy meant to promote healthy eating, reduce overconsumption of food, and prevent overweight/obesity. public discussion of such obesity prevention policies includes intense ethical disagreement. we suggest that some ethical disagreements about obesity prevention policies can be seen as rooted in a common concern with equality or w...

We study the stock price reaction to news about tax aggressiveness. We find that, on average, a company’s stock price declines when there is news about its involvement in tax shelters. The stock price decline is smaller for companies with relatively high effective tax rates, possibly because news about tax aggressiveness is more favorably viewed for those firms where public information would su...

One of the most important economic topics in every country is considering tax issues as a way of increasing the government's income through attracting public confidence by observing the principles of proceeding in the tax system of the country which might likely cause a national production boom, increase economic growth rate, reduce unemployment and the fair distribution of wealth. In this rega...

Since the work by Mirrlees (1971, 1974, 1986), the second-best approach to welfarist optimal taxation has been widely adopted. This approach discards personalized lump-sum transfers and taxes because they are not implementable when the exogenous parameters on which they depend are private information. In contrast, in his recent book Macrojustice (Kolm, 2004), SergeChristophe Kolm proposes a tax...