Abstract

FATAUROS, Cristián A.. Liberal Egalitarianism and its Practical Implications: Tax Fairness Criteria. Anal. filos. [online]. 2016, vol.36, n.1, pp.75-101. ISSN 1851-9636.

This paper explores the tax-related practical implications of rawlsian theory of justice. In order to do that, it scrutinizes the moral considerations that apply to the ideal of "Property-Owning Democracy". Then it addresses the way in which its principles should be applied to circumstances of social unfairness. Finally, it looks at two practical proposals to switch the overall design of tax system to consumption taxes. It evaluates whether these proposals are suitable for a rawlsian egalitarian liberalism theory and whether they help to promote the bases of self-respect and civic reciprocity.

Keywords : Taxes; Background justice; Institutional Scheme; Fairness.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )