IDEAS home Printed from https://ideas.repec.org/p/uto/dipeco/201534.html
   My bibliography  Save this paper

Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda

Author

Listed:

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.

Suggested Citation

  • Silvestri, Paolo, 2015. "Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201534, University of Turin.
  • Handle: RePEc:uto:dipeco:201534
    as

    Download full text from publisher

    File URL: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2015dip/wp_34_2015.pdf
    Download Restriction: no

    Other versions of this item:

    References listed on IDEAS

    as
    1. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
    2. Lars P. Feld & Bruno S. Frey, 2002. "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, vol. 3(2), pages 87-99, July.
    3. James Alm, 2014. "Expanding the theory of tax compliance from individual to group motivations," Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277, Edward Elgar Publishing.
    4. Jean‐Robert Tyran & Lars P. Feld, 2006. "Achieving Compliance when Legal Sanctions are Non‐deterrent," Scandinavian Journal of Economics, Wiley Blackwell, vol. 108(1), pages 135-156, March.
    5. Elinor Ostrom, 2010. "Beyond Markets and States: Polycentric Governance of Complex Economic Systems," American Economic Review, American Economic Association, vol. 100(3), pages 641-672, June.
    6. Alan J. Auerbach & Kevin A. Hassett, 2002. "A New Measure of Horizontal Equity," American Economic Review, American Economic Association, vol. 92(4), pages 1116-1125, September.
    7. Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), 2014. "A Handbook of Alternative Theories of Public Economics," Books, Edward Elgar Publishing, number 14898, November.
    8. Richard Abel Musgrave, 1939. "The Voluntary Exchange Theory of Public Economy," The Quarterly Journal of Economics, Oxford University Press, vol. 53(2), pages 213-237.
    9. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
    10. Shannon Stimson & Murray Milgate, 2008. "Brief lives: economic life and political life in the history of economic thought," Public Choice, Springer, vol. 137(3), pages 491-505, December.
    11. Robert Sugden, 1990. "Rules for choosing among public goods: A contractarian approach," Constitutional Political Economy, Springer, vol. 1(2), pages 63-82, March.
    12. James C. Cox, 2012. "Private Goods, Public Goods, and Common Pools with Homo Reciprocans," Southern Economic Journal, Southern Economic Association, vol. 79(1), pages 1-14, July.
    13. Benno Torgler, 2007. "Tax Compliance and Tax Morale," Books, Edward Elgar Publishing, number 4096, November.
    14. Forte, Francesco & Silvestri, Paolo, 2015. "Luigi Einaudi," MPRA Paper 62319, University Library of Munich, Germany, revised 2014.
    15. repec:sae:reorpe:v:49:y:2017:i:4:p:633-649 is not listed on IDEAS
    16. Amedeo Fossati & Paolo Silvestri, 2012. "Un inedito dissidio epistemologico sui miti e paradossi della giustizia tributaria di einaudi: le lettere perdute di Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2012(108), pages 5-80.
    17. Geoffrey Brennan, 2008. "Homo economicus and homo politicus: an introduction," Public Choice, Springer, vol. 137(3), pages 429-438, December.
    18. Mario A. Cedrini & Roberto Marchionatti, 2017. "On the Theoretical and Practical Relevance of the Concept of Gift to the Development of a Non-imperialist Economics," Review of Radical Political Economics, Union for Radical Political Economics, vol. 49(4), pages 633-649, December.
    19. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    20. Francesco Forte & Roberto Marchionatti, 2012. "Luigi Einaudi's economics of liberalism," The European Journal of the History of Economic Thought, Taylor & Francis Journals, vol. 19(4), pages 587-624, August.
    21. James Buchanan, 2008. "In search of homunculus politicus," Public Choice, Springer, vol. 137(3), pages 469-474, December.
    22. Silvestri, Paolo, 2010. "Veritas, Auctoritas, Lex. Scienza economica e sfera pubblica: sulla normatività del 'Terzo'
      [Veritas, Auctoritas, Lex. Economic Science and Public Sphere: On the Normativity of the 'Third']
      ," MPRA Paper 59538, University Library of Munich, Germany, revised 2009.
    23. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA).
    24. Silvestri, Paolo, 2012. "The ideal of good government in Luigi Einaudi's Thought and Life: Between Law and Freedom," MPRA Paper 55351, University Library of Munich, Germany.
    25. Manfred J. Holler & Martin A. Leroch, 2014. "Theories of justice and empirical results," Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 6, pages 143-159, Edward Elgar Publishing.
    26. Binmore, Ken, 2005. "Natural Justice," OUP Catalogue, Oxford University Press, number 9780195178111.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    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.

    More about this item

    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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uto:dipeco:201534. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Piero Cavaleri) or (Marina Grazioli). General contact details of provider: http://edirc.repec.org/data/detorit.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.