CHARITY AND PROGRESSIVITY: A PHILOSOPHICAL INQUIRY ABOUT TAXATION

Abstract

The philosopher Peter Singer adopts an approach to the problem of extreme poverty that combines individual moral duty and the work of humanitarian organizations. Such approach was criticized by another philosopher, Andrew Kuper. Although the debate between Singer and Kuper does not expressly address taxation, their ideas and developments do cast new light on the reflection about the role of taxation and whether or how taxes can be justified. This essay demonstrates how this is so. It consists of an exercise in Philosophy of Law applied to taxation. Its main sources are reflections and arguments developed in textual sources that were examined, systematized and criticized so as to identify the most consistent arguments and positions. Its justification lies on the social importance of taxation (and, ergo, the importance of examining whether and how taxation can be justified), and also in the lack of other academic endeavors with a similar approach or with a comparable dialogue of sources and theories.