Taxation, Policy, and Philosophy

Aim

On completion of the course, the students should on an advanced level be able to:

• describe and analyse concepts, theories, and issues within the area of tax policy
• develop a theoretically informed argument regarding epistemological questions concerning tax policy
• develop a theoretically informed argument regarding ethical questions concerning tax policy
• formulate theory-based political recommendations and assessments of normative questions within tax policy

Content

The course introduces a number of philosophical questions regarding a central policy instrument: taxation. The question of how tax systems should be designed is both a classic area for policy analysis and a central prerequisite for policy in other areas, and therefore constitutes the subject of study for this advanced course in policy analysis. As a basis for discussing these issues, fundamental theories of justice and central questions in the philosophy of economics are presented. The focus will be on normative theories of taxation and the debates these theories have generated. The course includes developing analytical tools to analyze and evaluate problems and theories in the field. The ability to critically assess questions about taxation from an ethical and epistemological perspective is practiced through text analysis and case studies.