Paul L. Caron
Dean



Friday, October 16, 2020

Dagan Presents Re-Imagining Tax Justice In A Globalized World Virtually Today At Boston College

Tsilly Dagan (Oxford) presents Re-Imagining Tax Justice in a Globalized World virtually at Boston College today as part of its Tax Policy Workshop Series hosted by Shu-Yi Oei, Jim Repetti, and Diane Ring:

Dagan (2020)In this paper I explain why designing a country’s tax policy with the elasticity of taxpayers’ choices of residency in mind, although a rational welfare-maximizing move by the state as a whole, and possibly even for its immobile as well as mobile constituents, is a policy that may not be justified under a liberal-egalitarian social contract.

I discuss two polar views of the social contract: one endorsing the state with the coercive power to promote the joint interests of its constituents. The other views the coercive power of the state as a way to fulfill the collective will of its constituents as a society of equals in order to promote who they are as people.

If states’ coercive power is based on equal respect and concern, a policy that undercuts such equality might not be justified. The state thus faces a dilemma: taking into account the increased electivity of taxation (by some) could undermine the normative foundations of the power of the state to tax. Ignoring such increased electivity, on the other hand, may limit the potential of some individuals and the state as a whole to flourish.

https://taxprof.typepad.com/taxprof_blog/2020/10/dagan-presents-re-imagining-tax-justice-in-a-globalized-world-today-at-boston-college.html

Colloquia, Scholarship, Tax, Tax Scholarship, Tax Workshops | Permalink

Comments

The author writes “I discuss two polar views of the social contract: one endorsing the state with the coercive power to promote the joint interests of its constituents. The other views the coercive power of the state as a way to fulfill the collective will of its constituents as a society of equals in order to promote who they are as people.”

I am getting to old to try and parse the difference between those “polar” views. They both involve state coercion. And neither states who gets to make the decision as to what are the “joint interests” of those receiving the coercion or how the “people” that are part of the “society of equals” are to be coerced.

And what option do those who do not want to be coerced by an elite have? I served my country and I do not want another set of self-proclaimed smart guys telling me what to do. I watched the “best and the brightest” run the Vietnam War.

Posted by: aircav65 | Oct 18, 2020 6:31:09 AM

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