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Paolo Silvestri Anthropology of Freedom and Tax Justice: Between Exchange and Gift
Paolo Silvestri Anthropology of Freedom and Tax Justice: between Exchange and Gift. Thoughts for an interdisciplinary research agenda1 1. Introduction The way in which fiscal institutions and fiscal policies are conceived and imple- mented raises problems at the intersection of so many ethical, institutional, legal, political and philosophical issues, both practical and theoretical, that a unified framework of all these rather fragmented issues seems to be quite impossible. Let us consider just a few of these issues. The performance of fiscal institutions is crucial for its effects on equality, inclusiveness and social mobility. Tax issues, or, rather, tax injustices are at the core, if not the origin of modern democratic and legal-political (and not only economic) institutions. The arrangement of fiscal institutions touches salient political-social issues, many of them at the heart of a sound and democratic good governance both at local and global level: transparency, accountability, efficacy, legitimacy, and trust. Last but not least, taxation is ambivalently connected to citi- zens’ trust/distrust relationships: among themselves as well as toward political, legal, and administrative institutions, since taxation is often perceived as the most immedi- ate presence (for better or for worse) of such institutions in their lives. 1 This little essay is dedicated to a great man, a man who one day gave me a great gift, rekindling my hopes for the future. At the time when I received that gift, I immediately felt an immense sense of gratitude, and an immediate boost to find ways to be able to pay my debts and honour, at my very best, the credit and trust I was given. -
Percentage Tax Designation Institutions. on Sugden's
International Review of Economics (2021) 68:101–130 https://doi.org/10.1007/s12232-021-00364-2 RESEARCH ARTICLE Percentage tax designation institutions. On Sugden’s contractarian account Paolo Silvestri1 Received: 12 September 2020 / Accepted: 27 January 2021 / Published online: 27 February 2021 © The Author(s) 2021 Abstract “Percentage Tax Designation Institutions”, also known as “Percentage Philanthropy Laws”, are fscal institutions through which taxpayers can freely designate a cer- tain percentage of their income tax to organizations whose main activity is of public interest: churches, third-sector organizations, political parties, etc. A comprehensive explanation of such systems is still lacking. In The Community of Advantage, Robert Sugden provides an original theoretical account of the Italian “8 × 1000” institution as one of those forms of regulation that “would be justifed as ways of expanding opportunity for mutually benefcial transactions” and, more particularly, as a lib- eral and “contractarian approach to the provision of public goods”. This article is an attempt to expand and deepen the understanding not only of the 8 × 1000 but also of the 5 × 1000 and 2 × 1000 institutions, by refecting on and possibly refning Sug- den’s contractarian account, at least with regard to the part that relies on and devel- ops the voluntary exchange tradition (Wicksell, Lindahl and Buchanan). To remain faithful to two normative premises of Sugden’s approach—the opportunity criterion and the correlated freedom of choice—we must introduce some theoretical adjust- ments to take into due account the way in which taxpayers’ freedoms—not only freedom of choice but also autonomy—are afected by default rules and the related redistribution procedures. -
The Essential Rothbard
THE ESSENTIAL ROTHBARD THE ESSENTIAL ROTHBARD DAVID GORDON Ludwig von Mises Institute AUBURN, ALABAMA Copyright © 2007 Ludwig von Mises Institute All rights reserved. No part of this book may be reproduced in any man- ner whatsoever without written permission except in the case of reprints in the context of reviews. For information write the Ludwig von Mises Institute, 518 West Magnolia Avenue, Auburn, Alabama 36832 U.S.A.; www.mises.org. ISBN: 10 digit: 1-933550-10-4 ISBN: 13 digit: 978-1-933550-10-7 CONTENTS Introduction . 7 The Early Years—Becoming a Libertarian . 9 Man, Economy, and State: Rothbard’s Treatise on Economic Theory . 14 Power and Market: The Final Part of Rothbard’s Treatise . 22 More Advances in Economic Theory: The Logic of Action . 26 Rothbard on Money: The Vindication of Gold . 36 Austrian Economic History . 41 A Rothbardian View of American History . 55 The Unknown Rothbard: Unpublished Papers . 63 Rothbard’s System of Ethics . 87 Politics in Theory and Practice . 94 Rothbard on Current Economic Issues . 109 Rothbard’s Last Scholarly Triumph . 113 Followers and Influence . 122 Bibliography . 125 Index . 179 5 INTRODUCTION urray N. Rothbard, a scholar of extraordinary range, made major contributions to economics, history, politi- Mcal philosophy, and legal theory. He developed and extended the Austrian economics of Ludwig von Mises, in whose seminar he was a main participant for many years. He established himself as the principal Austrian theorist in the latter half of the twentieth century and applied Austrian analysis to topics such as the Great Depression of 1929 and the history of American bank- ing. -
Online Library of Liberty: Taxation and Anarchism: a Discussion Between the Hon
The Online Library of Liberty A Project Of Liberty Fund, Inc. Auberon Herbert, Taxation and Anarchism: A Discussion between the Hon. Auberon Herbert and J.H. Levy [1912] The Online Library Of Liberty This E-Book (PDF format) is published by Liberty Fund, Inc., a private, non-profit, educational foundation established in 1960 to encourage study of the ideal of a society of free and responsible individuals. 2010 was the 50th anniversary year of the founding of Liberty Fund. It is part of the Online Library of Liberty web site http://oll.libertyfund.org, which was established in 2004 in order to further the educational goals of Liberty Fund, Inc. To find out more about the author or title, to use the site's powerful search engine, to see other titles in other formats (HTML, facsimile PDF), or to make use of the hundreds of essays, educational aids, and study guides, please visit the OLL web site. This title is also part of the Portable Library of Liberty DVD which contains over 1,000 books and quotes about liberty and power, and is available free of charge upon request. The cuneiform inscription that appears in the logo and serves as a design element in all Liberty Fund books and web sites is the earliest-known written appearance of the word “freedom” (amagi), or “liberty.” It is taken from a clay document written about 2300 B.C. in the Sumerian city-state of Lagash, in present day Iraq. To find out more about Liberty Fund, Inc., or the Online Library of Liberty Project, please contact the Director at [email protected]. -
The Principles of Voluntaryism and Free Life
— — The Principles : : of : : Voluntaryism and Free Life By Mr. Auberon Herbert. 'The widest possible liberty, ouly limited by the equal libertj' of all." Herbert Spencer, 'Over his own body and mind the individual is sovereign."—;John S. Mill. 'It is but too common for men to treat that which is their best friend as a dangerous enemy. Anonymous. THE PRINCIPLES OF Voluntaryism and Tpee life BY MR. AUBERON HERBERT Author of "Windfall and Waterdrift," Editor of "Free Life' the organ of Voluntaryism and Voluntary Taxation, published monthly by Messrs. Marlborough & Co., 5J, Old Bailey, E. C. London, England, subscription \ d monthly. With an Introductory Comment from a New World Point-of-View By ELIJAH IE. K3STOTT. Printed by the Free Press Association Burlington, Vermont 1897 Digitized by the Internet Archive in 2014 https://archive.org/details/principlesofvolOOherb INTRODUCTORY COMMENTS. To the American People : Having for many years past meditated upon most of the matters dis- cussed in Free Life and Voluntary Letters, I have thought it afforded a good opportunity of putting a few of my own thoughts on the subjects about them and sending them broadcast, in the great mission of reform. Individual freedom has cost mankind more than any other one thing in the world, and it is a sacred right that must be maintained, if life is to be worth living. We must, however, be just and guard our expressions, actions and influence in the enjoyment of this sacred privilege and its maintenance, from enthusiastic extremes so as not to misuse its blessings. We are fallible creatures, and it is so easy for us to become blind in our own eyes, and go astray, that we should never get out of the light of the grand beacon of Universality, that lights the path of all mankind. -
Some Tax Advice for Latvia and Other Similarly Situated Emerging Economies
Some Tax Advice for Latvia and Other Similarly Situated Emerging Economies Robert W. McGeet The design of an effective tax structure is one of the most dfficult tasks and controversialproblems faced by an emerging economy. Latvia faces not only the basic policy choices confronted by all nations in structuring tax policy, but also special problems connected with its transition to a market economy. This article outlines some of the key perils that Latvia and other emerging economies may face, and proposes means of avoiding many of those problems. The article begins with a discussion of the attributes of a good system of public finance in any country and the means of implementing such a system. The article then considers the problems which Western economies have encoun- tered in the formation and operation of their own tax systems, and identifies perils that nations in Latvia's position would do well to avoid. Following its analysis of the Western experience, the articlefocuses on the special problems that newly emerging economies may encounter, as well as the approach cur- rently in operation in Latvia itself Finally, the article presents guidelines for the construction of a tax system in Latvia and other emerging economies. I. Introduction ................................................ 225 II. Attributes of a Good System of Public Finance ................ 226 A. Introduction ............................................. 226 B. Philosophical Issues ..................................... 229 1. The Theory of Voluntary Taxation ..................... 229 2. Two Competing Views of Taxation .................... 233 3. Should Taxes Be Visible or Hidden? ................... 234 4. Should Government Support or Discourage Certain A ctivities? .......... 235 C. Economic Issues ......................................... 237 1. Tax Rates ........................................... 237 2. -
Chapter 1: Introduction 1 1.1 Background 1 1.2 Research Question 8 1.3 Methodology and Method 9 1.3.1 Methodology 9 1.3.2 Method 11 1.4 Structure of the Thesis 13
TAXING AND PLEASING: THE RHETORIC AND REALITY OF VERTICAL EQUITY IN THE DEVELOPMENT OF THE NEW ZEALAND INCOME TAX ON EMPLOYEES, 1891 TO 1984 A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy in the University of Canterbury by Robert J. Vosslamber University of Canterbury 2010 ii NOTE NEW ZEALAND CURRENCY New Zealand adopted decimal currency from 1 July 1967. Previously, New Zealand‘s currency was as follows: One pound (£1) equaled 20 shillings (20s.) One shilling equaled 12 pence (12d.) On adoption of decimal currency, section 5(4) of the Decimal Currency Act 1964 provided that: One pound (£1) equaled two dollars ($) One shilling (1s.) equaled 10 cents (c) 5 One penny (1d.) equaled /6 cent. To convert amounts denominated in pounds to dollars, multiply by two. iii ABSTRACT Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer- specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified. This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. -
The Political Theory of Ayn Rand
THE POLITICAL THEORY OF AYN RAND APPROVED: Major Professor 4 Minor Professor Chairman of the Dq^aAnient o£ Political Science --X Dean of-^the Graduate School A \ Gose, Barbara Baker, The Political Theory of Ayn Rand, Master of Arts (Political Science), December, 1971, 87 pp., bibliography, 33 titles. The problem undertaken in this thesis is a study of Ayn Rand's political theory as presented in her writings. Rand considers herself both a novelist and a philosopher; her writings are not primarily political in nature. Thus, compiling her political philosophy requires an interpretation of her views on all subjects. Two sources were used for the data found in this study-- Rand's novels and her non-fiction works written primarily for her periodical, The Objectivist. The novels form a frame of reference for her philosophy and show the chrono- logical development of her ideas. The novel Atlas Shrugged contains the essence of her political philosophy. Rand's non-fiction works provide a more detailed explanation of, and defense of, her specific political theories. This thesis is basically descriptive in nature. Chapter One provides background information on both Ayn Rand and her philosophy, Objectivism. The essence of her political theory is found in her view of man's nature which is the subject of Chapter Two. Man is born with free will and through use of- 2 his mind can understand reality and achieve happiness in^ productive work pursued in one's own self interest, Rand's view of man assumes that he holds, due to his nature, certain rights. Man's rights as Rand views them are dis- cussed in Chapter Three. -
Taxation and an Archism
TAXATION AND AN ARCHISM. A DISCUSSION BETWEEN THE Hon. AUBERON HERBERT AND J. H. LEVY. LOlIDOX: THE PERSONAL RIGHTS ASSOCIATION. II, Abbeville Road, S.W. Price lONE SHILLING Net. GIFT .e: /~ , APR 11' 1a 12 THE TOKIO PRINTING CO. READING .. LONDON. t&- INTRODUCTION. By J. H. LEVY. IN January, 1890, I delivered a lecture in .the Conference Room of the National Liberal Club, entitled "The Outcome of Individu- alism." This was a companion lecture to one on Socialism delivered at the same place by Mr. E. B. Bax. Both lectures have since been extended and published together in a little volume, constituting No. II. of this Series, entitled "Socialism and In- dividualism."? My essay was, in the main, an exposition of Individualism, and a defence of it from attack on the Socialistic side. But, with the exception of a notice by Mr. George Bernard Shaw in the Daily Chronicle, it was attacked solely from the side of Anarchism; and the form taken by this * P. S. King & Son, price I~. VI Introduction. Anarchistic assault was almost entirely an onslaught on Taxation, and the advocacy in its stead of a scheme called by its pro- tagonists "Voluntary Taxation." In October, 1890, I wrote in the Indi- vidualist-then called the Personal Rights Journal=e. defence of my position which concluded as follows: The whole scheme of so-called "Volun- tary Taxation" seems to me to show deficiency of analytic power. Its pro- jectors appear to think that they can sub- stitute for the State an organization sup- ported by voluntary contributions, and that forthwith the community will be in a condition of idyllic peace. -
Benjamin Tucker and His Periodical, Liberty
Jaurnolo/Li&~~wionStudla, Vol. I.No.4, pp. 301-318. Pn8amon Prnr 1977. Printdin Grcal Britain BENJAMIN TUCKER AND HIS PERIODICAL, LIBERTY CARL WATNER Baltimore, Maryland In a letter to the New York Tribune on Avrich, Liberty was simply "the best Anarchist December 4, 1898, Benjamin Tucker (1854- paper in the English language". 1939) described himself as an Anarchist. "I was The 403 issues of Liberty which appeared the first American - I may say the first have been reprinted and made available by the Anglo-Saxon - to start (in 1881) an avowedly Greenwood Reprint Corporation. They are a Anarchistic newspaper printed in the English great source of information both to the historian language. I am still the editor, publisher, and and the philosopher. Here we can analyze the proprietor of that paper. It is everywhere history of the individualist Anarchist move- regarded as the pioneer and principal organ of ment, its reaction to contemporary events of the modern individualist Anarchism. I either am, or late 19th and early 20th Centuries, as well as have been, the publisher of the chief Anarchistic view the actual ideological content and doctrinal works in the English language. I am the author changes occurring in the movement. To study of the most widely-accepted English text-book Liberfy is to touch practically every social of Anarchism. I have enjoyed the friendship, question. (132-5) " . Liberty carried had the benefit of the instruction, and. have translations and articles from many of the most carefully studied the works, of those Americans seminal thinkers of both Europe and from whom the Anarchists have largely derived America."[z' While its subscription list probably their beliefs - Josiah Warren, Stephen Pearl never exceeded 1000, it had a world-wide Andrews, Lysander Spooner, and Colonel circulation and impact, considering that it William B. -
Anthropology of Freedom and Tax Justice: Between Exchange and Gift
Munich Personal RePEc Archive Anthropology of freedom and tax justice: between exchange and gift. Thoughts for an interdisciplinary research agenda Silvestri, Paolo October 2015 Online at https://mpra.ub.uni-muenchen.de/67644/ MPRA Paper No. 67644, posted 05 Nov 2015 14:55 UTC Martiis” Torino (Italy) Wororkin g Paperr SeSeries 34/15 ANTNTHROPOLOGY OF FREEREEDOM AND TAX JUSTICE: BETWETWEEN EXCHANGE ANDND GIFT. THOUGHGHTS FOR AN INTERDISCISCIPLINARY RESEARCH AGENDADA PAOLO SILVESTRI www.est.unito.it Department of Economics and Statistics “CognettiCampusLuigi Einaudi, Lungo Dora Siena 100/A, 10153 de The Departmentent of Economics and Statistics “Cognetti de Martartiis” publishes research papers authored by memmembers and guests of the Department and of its reseresearch centers. ISSN: 2039-4004 ANTHROPOLOGY OF FREEDOM AND TAX JUSTICE: BETWEEN EXCHANGE AND GIFT. THOUGHTS FOR AN INTERDISCIPLINARY RESEARCH AGENDA Paolo Silvestri1 Abstract With this paper I try to sketch a research agenda on the basis of which humanities and social sciences might interact with each other, searching for a human common ground in tax issues. To this purpose I shall proceed as follows: (§2) I will sketch two working hypotheses showing how and why tax system raises anthropological issues at the intersection of Philosophy of law, Politics and Economics; to restrict the field of enquiry, I will then analyse, firstly (§2.1), the most common theories of taxation – benefit-cost principle and ability-to-pay principle – usually meant as attempts to answer the demand for tax justice; and, secondly (§2.2), the issue of freedom in taxation as a problem of legal-political and economic obligation. -
Libertarian Forum
A Semi-Monthly Newsletter THE Libertarian Forum Joseph R. Peden, Publisher Murray N. Rothbard, Editor VOLUME 11, NOS. 22-23 NOVEMBER 15 - DECEMBER 1, 1970 35C THE ELECTIONS We live in a time of increasingly intense and unpre- bers, etc., they also have a great need to revere their dictable changes in attitudes and values, a time when a valid President, to consider him as a wise authority figure analysis of existing social and ideological trends may be a bit above the battle. And so the brawling nature of the completely outmoded a few months later. Who, for example, Nixon-Agnew campaign put the Middle American voters could have predicted last spring that the flourishing anti- off, discomfited them, made their wise authority images war movement would now be dead as a dodo? Dead.. .or seem too much like local wardheelers for comfort. Fur- dormant? Any analysis of the November elections has to thermore, the Democrats were able to draw the teeth keep this humbling fact in mind. of Agnewism by shifting notably rightward, by stressing Be that as it may, the press has underestimated the their own devotion to "law and order". Thus, the clumsy crushing defeat suffered by the Nixon Administration. attempt by the Republicans to turn such a generally Despite an ardent nation-wide galvanizing effort by Nixon revered and moderate figure as Adlai Stevenson into a and Agnew, despite their continual hammering at the seem- crypto-Weatherman backfired badly by making the Repub- ingly popular issue of polarization against the Left, despite licans rather ridiculous, a backfiring that also beset Agnew's enormously greater financing and a demoralized Democratic attempts at rhetorical alliteration.