Distributive justice and taxation
Prof. Dr. M.M.S.K. (Maureen) Sie and Prof. Dr. J.J. (Jack) Vromen
My project is aimed at bridging the gap between theories of distributive justice and the design of tax systems. Taxation is arguably the most important way in which governments implement a conception of distributive justice. Nevertheless, economists and philosophers have done surprisingly little to connect the design of tax systems to these abstract conceptions. I believe this to be a missed opportunity. The tools of political philosophy could help economists improve their advice on issues of taxation. This is especially important because population ageing as well as growing inequality between the rich and poor in many countries mean that systematic, practically useful guidance on questions of taxation will be in high demand for years to come.
My research interests lie at the intersection of political philosophy and optimal tax theory
T: +31 (0)1 04 081 319