Philosophical Explorations of Justice and Taxation

National and Global Issues

  • Helmut P. Gaisbauer
  • Gottfried Schweiger
  • Clemens Sedmak

Part of the Ius Gentium: Comparative Perspectives on Law and Justice book series (IUSGENT, volume 40)

Table of contents

  1. Front Matter
    Pages i-vii
  2. Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak
    Pages 1-14
  3. Grounding Taxation

    1. Front Matter
      Pages 15-15
    2. Clemens Sedmak, Helmut P. Gaisbauer
      Pages 17-31
    3. Gottfried Schweiger
      Pages 33-45
    4. Dietmar von der Pfordten
      Pages 47-65
  4. Justifying different Types of Taxation

  5. International and Global Taxation

    1. Front Matter
      Pages 183-183
    2. Timothy Mawe, Vittorio Bufacchi
      Pages 203-217
    3. Teppo Eskelinen, Arto Laitinen
      Pages 219-236

About this book


This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income.
Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.


Combating Tax Avoidance Different types of taxation Duty of Poverty Alleviation Ethical taxation Financial crisis International and Global Taxation International and global taxation Justice, Equality and Taxation Justification of taxation and its global implications Justifying different Types of Taxation Laying out the field of tax justice Luxury Tax Progressive Inheritance Taxes Social Justice in Taxation Wealth and inheritance taxes

Editors and affiliations

  • Helmut P. Gaisbauer
    • 1
  • Gottfried Schweiger
    • 2
  • Clemens Sedmak
    • 3
  1. 1.Centre for Ethics and Poverty ResearchUniversity of SalzburgSalzburgAustria
  2. 2.Centre for Ethics and Poverty ResearchUniversity of SalzburgSalzburgAustria
  3. 3.Centre for Ethics and Poverty ResearchUniversity of SalzburgSalzburgAustria

Bibliographic information