Taxation and Distributive Justice

Distributive justice concerns the fair distribution of the benefits and burdens of social cooperation. Opposition to higher rates of taxation, or even existing levels of taxation, is often made on grounds that such taxes are unfair burdens. This fairness argument can be given a number of further, more-specific formulations. Libertarians, such as Robert Nozick, argue that taxation of income is unfair because it violates individual rights. They invoke an entitlement argument that presumes that the appropriate baseline of property rights is pretax income . Others take issue with specific policies that are supported by taxation, such as welfare provisions, and argue that welfare reform is necessary because tax burdens are only legitimate when they satisfy some form of reciprocity thesis . These arguments are critically assessed here in relation to three recent books – The Cost of Rights , The Myth of Ownership and The Civic Minimum – which explore different arguments often invoked in defence of tax cuts. Themes that raise important questions about taxation and justice are also examined – private property, welfare reform and inheritance. The real challenge facing justice theorists is to take scarcity seriously; thus, I emphasise the shortcomings of simply endorsing a 'cost-blind', rights-oriented conception of justice, which currently dominates debates in normative political theory.     

Dealing with sectoral corruption in Bangladesh: Developing citizen involvement

Bangladesh has had a troubled political history since gaining independence in 1971 and is also beleaguered by poverty and natural environmental disasters. In particular however, corruption is blighting its prospects for economic growth, undermining the rule of law and damaging the legitimacy of the political process. This article adopts a sectoral approach to the study of corruption by examining people's experiences of using health and education services in Bangladesh through a large scale quantitative survey. It also presents case study research which assesses the impact of anti‐corruption work by Transparency International Bangladesh (TIB) in the areas of health and education. The article concludes that: the poorest in Bangladesh are most penalised by corruption; there are significant benefits for health and education service users resulting from TIB's interventions and there is a need for committed political leadership if ongoing efforts to tackle corruption are to be effective and sustainable. Copyright © 2009 John Wiley & Sons, Ltd.     

Suicide and undetermined deaths among youths and young adults in Latin America: comparison with the 10 major developed countries--a source of hidden suicides?

In Latin American (LA) and the major developed countries' (MDC) suicide and undetermined deaths are analyzed as methods of suicide and the number of undetermined deaths are similar, possibly containing hidden suicides. The goal was to test the likelihood that LA cultural attitudes lead to higher undetermined rates and more hidden suicides. We used 3-year WHO average mortality data to compare LA and MDC mortality by age and gender, and chi2 tests to examine any differences. In 13 LA countries younger-aged (15-34) men and women's suicides were higher than all-age rates, and undetermined deaths exceeded the suicide rates. Nine LA countries had significantly more undetermined younger-aged male deaths than females. Sixteen of 18 LA countries had significantly higher undetermined death rates than the MDC. LA younger-aged malefs24 146s differential suicide: Undetermined rates indicated they may contain substantial numbers of hidden suicides. Inadvertently, cultural attitudes to suicide may hinder prevention.     

Beyond post-national citizenship: an evaluation of the experiences of Tunisian and Romanian migrants working in the agricultural sector in Sicily

To further advance the literature which contests the shift from national to post-national citizenship, the aim of this paper is to compare the experiences of two groups of migrants to reveal how national immigration policies remain influential and determine the employment and living conditions of migrants. Reporting evidence from Italy on the different experiences of non-European Union (Tunisian) and European Union (Romanian) migrants employed as seasonal workers in the agricultural sector in Sicily, the finding is that the degree of exploitation they witness in their working conditions is shaped by their citizenship entitlements. The outcome is that it is revealed that (European Union) citizenship status, rather than formal employment, provides greater belonging and security to economic migrants.     

Post-termination use of licensed intellectual property by licensees

Legal and practical context: The ongoing dispute between Nokia and Qualcomm exemplifies thecomplex issues that arise when the licensor–licensee relationshipbreaks down. It illustrates that any means by which a licenseecan secure rights to use licensed IP after termination of alicence agreement can be of great commercial importance, notto mention significant economic value. If a licensee can continueto use licensed IP notwithstanding that its agreement has beenterminated, a licensor's ability to control and derive maximumeconomic benefit from its IP may be fundamentally compromised. Key points: The means available to licensees to secure such rights varydepending on the kind of IP right licensed, but there are severalcommon themes, which draw on a diverse range of legal rulesand concepts, including specific IP concepts and laws (includingthe rules relating to assignment and licensing, the exhaustionof rights, revocation and invalidation, and defences to infringementclaims), contract law and competition law. This article discussespractical implications to be considered when drafting IP licenceagreements. Conclusions: From a licensee's perspective, the termination of its licenceagreement is not necessarily the end of the road. Licenseesshould be aware of these post-termination rights when expectingto face difficult renegotiations with a licensor. From bothparties' perspectives, but particularly that of licensor, thisarticle should demonstrate the importance of drafting to avoidany uncertainty that may arise on the termination of a licenceagreement.     

Who are the expressive voters?

Brennan and Hamlin (1998) predict that moderates are more likely to be expressive rather than instrumental voters, but do not test this hypothesis. Greene and Nelson (2002) claim to reject this, by finding that extremists are as likely to vote as moderates. We argue that Greene and Nelson's study was not a complete test of Brennan and Hamlin's hypothesis and we extend their analysis to provide a more thorough test. Our results imply that there is some evidence to suggest that extremist non-voters are less likely to be instrumentally motivated, providing some support for the predictions of Brennan and Hamlin.     

Speaking Softly Without Big Sticks: Meta-Regulation and Public Sector Audit

Australian government has undergone an "audit explosion" in the last twenty years. This article observes, first, that the constitutional function of public sector audit institutions (AIs) gives them a strong cultural commitment to the assessment of the regularity and legality of public expenditure. New functions connected with performance audit and evaluation of nonfinancial performance indicators are liable to be interpreted through the lens of these more traditional concerns. The second observation is that, if we think in terms of "regimes" of financial control, we find that AIs form only part of the overall regulatory regime. This calls into question the coherence and potential for effectiveness of regimes of financial control. However, AIs could also be conceived as "meta-regulators" with the capacity to steer the self-regulatory capacities of public sector organizations in respect of financial controls. Auditors may be effective as meta-regulators through speaking softly, even though they demonstrably lack big sticks.