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Anthropology of freedom and tax justice: between exchange and gift. Thoughts for an interdisciplinary research agenda

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  • Silvestri, Paolo

Abstract

With this paper I try to sketch a research agenda on the basis of which humanities and social sciences might interact with each other, searching for a human common ground in tax issues. To this purpose I shall proceed as follows: (§2) I will sketch two working hypotheses showing how and why tax system raises anthropological issues at the intersection of Philosophy of law, Politics and Economics; to restrict the field of enquiry, I will then analyse, firstly (§2.1), the most common theories of taxation – benefit-cost principle and ability-to-pay principle – usually meant as attempts to answer the demand for tax justice; and, secondly (§2.2), the issue of freedom in taxation as a problem of legal-political and economic obligation. I will then show how the research might gain some insight from both (§3.1) the literature on homo reciprocans, and (§3.2) the literature on gift-giving, which might allow us to better articulate the demands for justice and freedom, as well as to glimpse the human foundations of a new fiscal democracy.

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  • Silvestri, Paolo, 2015. "Anthropology of freedom and tax justice: between exchange and gift. Thoughts for an interdisciplinary research agenda," MPRA Paper 67644, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:67644
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    1. Silvestri, Paolo, 2018. "Welfare State and Taxation. The Critical Point of Freedom Between Gift and Corruption," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201803, University of Turin.
    2. Paolo Silvestri, 2021. "Percentage tax designation institutions. On Sugden’s contractarian account," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 68(1), pages 101-130, March.

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    More about this item

    Keywords

    freedom; justice; tax; ability-to-pay principle; benefit-received principle; gift; exchange; voluntary exchange; trust; reciprocity; fiscal democracy.;
    All these keywords.

    JEL classification:

    • A12 - General Economics and Teaching - - General Economics - - - Relation of Economics to Other Disciplines
    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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