The Ethics of Redistribution was originally delivered as a Boutwood Lecture at Corpus Christi College, Cambridge, in the autumn of 1949. The Baron Bertrand de Jouvenel was then an already internationally regarded philosopher whose learned style was a calculated blend of moral. historical and political considerations. In this essay, split between discussions of the socialist ideal and state expenditure, he presents the fraught economic, societal and ethical implications attendant upon the question of income redistribution.
Written by a religious historian, this is an introduction to early Christian thought. Focusing on major figures such as St Augustine and Gregory of Nyssa, as well as a host of less well-known thinkers, Robert Wilken chronicles the emergence of a specifically Christian intellectual tradition. In chapters on topics including early Christian worship, Christian poetry and the spiritual life, the Trinity, Christ, the Bible, and icons, Wilken shows that the energy and vitality of early Christianity arose from within the life of the Church. While early Christian thinkers drew on the philosophical and rhetorical traditions of the ancient world, it was the versatile vocabulary of the Bible that loosened their tongues and minds and allowed them to construct the world anew, intellectually and spiritually. These thinkers were not seeking to invent a world of ideas, Wilken shows, but rather to win the hearts of men and women and to change their lives. Early Christian thinkers set in place a foundation that has endured. Their writings are an irreplaceable inheritance, and Wilken shows that they can still be heard as living voices within contemporary culture.
Actual Ethics offers a moral defense of the 'classical liberal' political tradition and applies it to several of today's vexing moral and political issues. James Otteson argues that a Kantian conception of personhood and an Aristotelian conception of judgment are compatible and even complementary. He shows why they are morally attractive, and perhaps most controversially, when combined, they imply a limited, classical liberal political state. Otteson then addresses several contemporary problems - wealth and poverty, public education, animal welfare, and affirmative action - and shows how each can be plausibly addressed within the Kantian, Aristotelian and classical liberal framework. Written in clear, engaging, and jargon-free prose, Actual Ethics will give students and general audiences an overview of a powerful and rich moral and political tradition that they might not otherwise consider.
As globalization has deepened worldwide economic integration, moral and political philosophers have become increasingly concerned to assess duties to help needy people in foreign countries. The essays in this volume present ideas on this important topic by authors who are leading figures in these debates. At issue are both the political responsibility of governments of affluent countries to relieve poverty abroad and the personal responsibility of individuals to assist the distant needy. The wide-ranging arguments shed light on global distributive justice, human rights and their implementation, the varieties of community and the obligations they generate, and the moral relevance of distance. This provocative volume will interest scholars in ethics, political philosophy, political theory, international law and development economics, as well as policy makers, aid agencies, and general readers interested in the moral dimensions of poverty and affluence.
Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
The Theory of Taxation and Public Economics presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come. Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, The Theory of Taxation and Public Economics produces significant cross-fertilization and yields solutions to previously intractable problems.
This revised edition of Kimberly Hutchings’s best-selling textbook provides an accessible introduction to the field of Global Ethics for students of politics, international relations and globalization. It offers an overview and assessment of key perspectives in Global Ethics and their implications for substantive moral issues in global politics. These include the morality of state and non-state violence, the obligations of rich to poor in a globalizing world, and the scope and nature of international human rights. The second edition contains expanded coverage of pressing contemporary issues relating to migration, changes in the technologies of war, and the global environment. Hutchings’s excellent book helps non-specialist students to understand the assumptions underpinning different moral traditions, and enables them to formulate their own views on how to approach moral judgement and prescription – essential in a world which, though it is shared by all, possesses massive cultural differences and inequalities of power.