Paper's abstract

Emmanuel Picavet, Capital and Taxation According to the Criteria of Justice
In this article, the author deals with two categories of judgements in social ethics, relative to taxation, and their relationship : (1) those which have to do with contributive ability (or distributive justice in the attribution of liabilities), (2) the judgements concerned with the enjoyment of State protection and the contribution-benefit proportion. A selective reading of three authors (John Stuart Mill, Maurice Allais and John Rawls) and the example of capital taxation illustrates the uneasy relationship between the two categories of judgements.

Key Words : ethics, justice, State, Mill, Allais, Rawls
t. 46, 2002 : p. 291-310