Jump to ContentJump to Main Navigation
The Myth of OwnershipTaxes and Justice$
Users without a subscription are not able to see the full content.

Liam Murphy and Thomas Nagel

Print publication date: 2002

Print ISBN-13: 9780195150162

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0195150163.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy).date: 15 July 2019

The Tax Base

The Tax Base

(p.96) 5 The Tax Base
The Myth of Ownership

Liam Murphy

Thomas Nagel (Contributor Webpage)

Oxford University Press

The choice of tax base–income, consumption, wealth–is an instrumental one: it depends upon the efficiency and justice of the outcomes different tax bases promote. Traditional fairness-based arguments for the consumption base–for example, that it is fairer to savers, or appropriately taxes according to what is taken out rather than put into the “common pool”–all suffer from the everyday libertarian mistake of treating the pretax distribution as morally significant. But there are important philosophical questions to be asked about the value of wealth and the legitimacy of taxing endowment (potential rather than actual income).

Keywords:   tax base, income, consumption, wealth, endowment, fairness

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .