Essay On Taxation

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Murphy and Nagel's standpoint is that "pre-tax income" has no special normative status; there are no primitive entitlements to property.

Many of the essays engage directly with this thought and attempt to find a middle ground between the Rawlsian and Nozickean positions.

Hence, given that redistribution is required by Rawlsian justice, it follows that redistributive taxation is morally permissible.

Having staked out the Nozickean-Rawlsian divide, O'Neill and Orr situate the essays within the Rawlsian universe that had its fullest development in the now seminal treatment by Liam Murphy and Thomas Nagel in (2002).

In a memorable passage in (1974), Nozick claimed that "Taxation of earnings from labour is on par with forced labor" (p. In Nozick's libertarian world view, mandatory taxation is limited to providing for a minimal state that protects and enforces property rights only.

Redistributive transfers for those in need are not morally permissible.

We also sincerely thank the 80,000 Canadians who shared their concerns with their elected members, and all the Members of Parliament who responded.

Tax policy is therefore a key element of the wherewithal of our personal lives.

These plans provide essential health and dental services not covered by the publicly funded health care system, including dental hygiene care, prescription drugs, vision care, mental health services, and musculoskeletal care.

If the federal government were to tax private health and dental insurance plans across Canada, this decision would have enormous implications for the health and well-being of the majority of Canadians and for the Canadian health care system as a whole.


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