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Humanities and Social Sciences Colloquium - Paolo Silvestri (Economics)

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Freedom and Justice of the Homo Taxpayer: Between Exchange and Gift
When Oct 26, 2015
from 12:15 PM to 01:45 PM
Where FRIAS, Albertstr. 19, ground floor, large room
Contact Name
Contact Phone +49 (0)761 203-97362
Attendees universitätsoffen / open to university members
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Why (not to) pay taxes? The various attempts to answer this question, including the most common theories of taxation – benefit-cost principle and ability-to-pay principle –, have often run up against the difficulty of addressing the issues of justice and freedom in taxation and their alleged theoretical conflict.

This paper aims to demonstrate why such issues are to be understood in a broader anthropological perspective and how the lens of homo reciprocans and the literature on gift-giving may help us to re-articulate the demands for justice and freedom in taxation, as well as to glimpse the human foundations of a (new?) fiscal democracy.