出版社：University of Trieste, Department of Philosophy
摘要：The progressive taxation of income and wealth is a more politically debated than philosophically elaborated topic. This paper aims to show how progressive taxes on income and wealth within a welfare state can be justified from the perspective of social justice as it is conceived by David Miller. To keep the argument simple it is argued that the reduction and elimination of poverty is a necessary aim for the welfare state as it is demanded by social justice. Progressive taxes on income and wealth are then justified for the aim and in the height as it is necessary to eliminate or at least alleviate poverty. It can also be shown that the progressive taxation of income and wealth is a simple and efficient way to reach this goal as it does not need to be compensated.
关键词：Income and wealth taxes; social justice; welfare state; poverty; David Miller
