ETHICS,

TAXATION,
& JUSTICE
ETHC 1013-USL
WHAT COMES TO OUR MIND
WHEN WE HEAR THE WORD
"TAX"?
Which objectives of taxation are legitimate?
WHAT IS THE ROLE OF
UTILITATIANISM?

WHAT IS THE ROLE OF

VIRTUE ETHICS?

WHAT IS THE ROLE OF

DEONTOLOGY
 UTILITATIANISM

would only care about total satisfaction,

NOT about the equality of its distribution

with taxation we are discussing the

distribution of resources

Taxation plus government spending are an

obvious way to achieve redistribution to
ensure that everybody gets something.
Utilitarians must therefore strike a balance.
EQUALITY AND QUALITY
OPPO
SAVINGS RTUN
G ITIES
SIN
OU
H SERVI
CES

INFRASTRUCTURE
RITY
ECU
S E
H CAR
HEALT
 UTILITATIANISM

EQUAL ENJOYMENT OR HAPPINESS

 VIRTUE ETHICS

MORAL DUTY
How
individuals
should conduct
themselves as
taxpayers?

HONESTY
GOOD CONDUCT
 VIRTUE ETHICS
The Conduct of Taxpayers
MISCONDUCT
DECEPTIONS:
FRAUD
SWINDLING

TAX EVASION
DISHONESTY
 VIRTUE ETHICS

IS IT A BURDEN?
IS IT A LIABILITY?
 DEONTOLOGY

RESPONSIBILITY

ROLES

OBLIGATION

TASKS

Deontologist does not tell us to make computations.

Instead, one should lay down his absolute duties.
 DEONTOLOGY

One common such duty is to respect other people’s

property rights.

In order not to be a thief, anyone who uses a public

hospital, or even a public road, should make sure that
he or she pays tax to cover their use.
American philosopher John Rawls

Theory of justice as fairness

all individuals in the society should have fair equality of

opportunities and an equal chance as everybody else of
similar natural ability.

Rights, freedoms, power, opportunities, income,

welfare constitute primary social goods.
Self-respect
is the individual's perception of her eigen value.
the motivation to constitute and to realize
individual's life plan

self- respect as the most important social resource

it is a prerequisite for the concepts such as fairness,

responsibility, obligations, friendship and loyalty
Equal liberty;

liberty of conscience, freedom of speech and gathering,

freedom of expression, self-respect, right to personal
integrity, right of property, right to not being arrested
arbitrarily, freedom of thought

Social inequalities, Difference principle

Equality vs. Equity

Individuals receive equal Individuals receive what is

share due
 TYPES OF JUSTICE

COMMUTATIVE

DISTRIBUTIVE

LEGAL
SOCIAL
 TYPES OF JUSTICE

COMMUTATIVE

In what way?
NO WORK, NO PAY!
When people pay their taxes properly
When people do their obligation to gain their income
 COMMUTATIVE JUSTICE

commands sacred respect for the division of possessions

and forbids invasion of others’ rights

justice bearing on the relations between individuals

especially in respect to the equitable exchange of goods
and fulfillment of contractual obligations.
 DISTRIBUTIVE
The larger the salary
the larger the taxable
income, the lesser the
income, the lesser the
taxable income or 0%

Giving what is due to the people

 LEGAL JUSTICE

Obligation of
the Government
to its people in
terms of our:
CONDUCT
ACTIONS
LIABILITIES

fire and traffic regulations, anti-pollution laws

 SOCIAL JUSTICE

The kind of justice that

preserves social
relationships.
A justice that breaks
poverty and cuts the gap
between the rich and the
poor
-A.A. BACCAY
 SOCIAL JUSTICE
WHAT BENEFITS US TO PAY TAXES?

WHOLE PACKAGE DEAL!

SOCIAL JUSTICE
Health
Education

Infrastructures

BASIC NEEDS