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• Title:The myth of ownership : taxes and justice / Liam Murphy & Thomas Nagel.
  
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• Author/Creator:Murphy, Liam B., 1960-
  
• Other Contributors/Collections:Nagel, Thomas, 1937-
  
• Published/Created:Oxford ; New York : Oxford University Press, 2002.
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: HJ2322.A3 M87 2002
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Tax incidence--United States.
  Taxation--Social aspects--United States.
  Distributive justice--United States.
  
• Description:ix, 228 p. ; 22 cm.
  
• Notes:Includes bibliographical references (pages 209-219) and index.
  
• ISBN:0195150163 (cloth)
  0195176561
  
• Contents:Ch. 1. Introduction
  Ch. 2. Traditional Criteria of Tax Equity
  I. Political Morality in Tax Policy: Fairness
  II. Vertical Equity: The Distribution of Tax Burdens
  III. Benefit Principle
  IV. Ability to Pay: Endowment
  V. Ability to Pay: Equal Sacrifice
  VI. Ability to Pay as an Egalitarian Idea
  VII. Problem of Everyday Libertarianism
  VIII. Horizontal Equity
  Ch. 3. Economic Justice in Political Theory
  I. Political Legitimacy
  II. Consequentialism and Deontology
  III. Public Goods
  IV. Benefits for Individuals
  V. Efficiency and Utilitarianism
  VI. Distributive Justice, Fairness, and Priority to the Worst Off
  VII. Equality of Opportunity
  VIII. Legitimate Means and Individual Responsibility
  IX. Rewards and Punishments
  X. Liberty and Libertarianism
  XI. Moral Significance of the Market
  XII. Personal Motives and Political Values: The Moral Division of Labor
  XIII. Conclusion
  Ch. 4. Redistribution and Public Provision
  I. Two Functions of Taxation
  II. Paying for Public Goods
  III. Which Goods Are Public?
  IV. Redistribution
  V. Transfer or Provision?
  VI. Public Duties
  VII. Conclusion
  Ch. 5. Tax Base
  I. Efficiency and Justice
  II. Outcomes, not Burdens
  III. Consumption Base and Fairness to Savers
  IV. Fairness as Equal Liberty
  V. Desert and the Accumulation of Capital: The "Common Pool"
  VI. Wealth and Welfare
  VII. Wealth and Opportunity
  VIII. Endowment and the Value of Autonomy
  IX. Exclusions and Credits
  X. Transitions
  Ch. 6. Progressivity
  I. Graduation, Progression, Incidence, and Outcomes
  II. Assessment of Outcomes
  III. Optimal Taxation
  IV. Tax Reform
  Ch. 7. Inheritance
  I. "Death Tax"
  II. Tax Base of the Donee
  III. No Deduction for Donors
  IV. Details and Objections
  V. Equal Opportunity and Transfer Taxation
  VI. Conclusion
  Ch. 8. Tax Discrimination
  I. Justifying Differential Treatment
  II. Example: The Marriage Penalty
  III. Incentive Effects and Arbitrariness
  Ch. 9. Conclusion: Politics
  I. Theory and Practice
  II. Justice and Self-Interest
  III. Plausible Policies
  IV. Effective Moral Ideas.