Autore
Silvestri, Paolo

Titolo
Anthropology of Freedom and Tax Justice: Between Exchange and Gift. Thoughts for an Interdisciplinary Research Agenda
Periodico
Università degli studi di Torino. Dip. Di Economia e Statistica Cognetti de Martiis. Working paper series
Anno: 2015 - Volume: 9 - Fascicolo: 34 - Pagina iniziale: 1 - Pagina finale: 26

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.



Testo completo: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2015dip/wp_34_2015.pdf

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