Douglas Bamford | University of Oxford (original) (raw)
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Papers by Douglas Bamford
Journal of Applied Philosophy, 2016
This article presents an argument for a new form of tax calculation. Firstly it is argued that Hy... more This article presents an argument for a new form of tax calculation. Firstly it is argued that Hypothetical Insurance is the best method to determine the correct type of distributive policies and the precise amounts that should be redistributed. Hourly averaging is then presented as a new candidate policy for both assisting the less economically fortunate and taxing the more economically fortunate. The article then argues that hourly averaging compares favourably against rival policies as a hypothetical insurance choice.
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Journal of Applied Philosophy, 2016
This article presents an argument for a new form of tax calculation. Firstly it is argued that Hy... more This article presents an argument for a new form of tax calculation. Firstly it is argued that Hypothetical Insurance is the best method to determine the correct type of distributive policies and the precise amounts that should be redistributed. Hourly averaging is then presented as a new candidate policy for both assisting the less economically fortunate and taxing the more economically fortunate. The article then argues that hourly averaging compares favourably against rival policies as a hypothetical insurance choice.
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Moral Philosophy and Politics, 2014
Abstract This paper presents a rival proposal to that presented by Dietsch and Rixen to ensure in... more Abstract This paper presents a rival proposal to that presented by Dietsch and Rixen to ensure international background justice. It explains the notion of background justice and how this is challenged by the lack of international co-operation on taxation policy. It then presents the principles which Dietsch and Rixen propose in order to respond to this concern: the principle of membership and the principle of constraint. The paper proposes alternative principles of relationship and counter-incentive, which are argued to be superior means to achieve the aim of global background justice. This is because the alternative principles do not interfere with the right of states to set the tax-rates that they desire. The counter-incentive approach instead rewards the states who set higher taxes and provides them with revenues from taxpayers who have left either to seek lower taxes elsewhere or for any of a number of other reasons.
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Taxing Banks Fairly
Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to com... more Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks make a ‘true and fair’ contribution to their insurance by taxpayers. Covering a range of topics on bank and financial sector taxation, this book will prove a valuable resource for academics, policy makers and financial regulators.
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Ius Gentium: Comparative Perspectives on Law and Justice, 2015
This chapter argues that calculating taxation on an hourly average basis is an ethical requiremen... more This chapter argues that calculating taxation on an hourly average basis is an ethical requirement. In order to reach this conclusion it first presents an argument that tax policies should be guided by the requirements of distributive justice. The chapter takes an ecumenical position on distributive justice, merely showing that most prominent approaches to justice would support a taxation system with two broad features. The first is that the system would be progressive in nature and thereby provide transfers from the economically fortunate to the less fortunate. The second feature is that the system would retain economic incentives and thereby encourage an effective and efficient economy. These two requirements are commonly considered in opposition to one another, and so proposals that deliver both of these would be attractive in terms of all the approaches to distributive justice set out. A recently proposed form of tax calculation—hourly averaging—is presented and in the final two sections. This is shown to be attractive for its progressivity and for providing economic incentives.
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Res Publica, 2017
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This article presents an argument for a new form of tax calculation. Firstly it is argued that Hy... more This article presents an argument for a new form of tax calculation. Firstly it is argued that Hypothetical Insurance is the best method to determine the correct type of distributive policies and the precise amounts that should be redistributed. Hourly averaging is then presented as a new candidate policy for both assisting the less economically fortunate and taxing the more economically fortunate. The article then argues that hourly averaging compares favourably against rival policies as a hypothetical insurance choice.
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Helmut Gaisbauer, Gottfried Schweiger and Clemens Sedmak (eds) "Philosophical Explorations of Justice and Taxation" (Switzerland: Springer), Feb 27, 2015
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Chaudhry, Sajid and Mullineux, Andrew W. "Taxing Banks Fairly" (Cheltenham: Edward Elgar), Oct 9, 2014
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Jeremy Leaman and Attiya Waris (eds.), Tax Justice And The Political Economy Of Global Capitalism, 1945 To The Present (Oxford: Berghahn Books), Aug 2013
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Journal of Moral Philosophy and Politics, May 2015
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Journal of Moral Philosophy and Politics, May 2014
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Bookmarks Related papers MentionsView impact
Journal of Applied Philosophy, 2016
This article presents an argument for a new form of tax calculation. Firstly it is argued that Hy... more This article presents an argument for a new form of tax calculation. Firstly it is argued that Hypothetical Insurance is the best method to determine the correct type of distributive policies and the precise amounts that should be redistributed. Hourly averaging is then presented as a new candidate policy for both assisting the less economically fortunate and taxing the more economically fortunate. The article then argues that hourly averaging compares favourably against rival policies as a hypothetical insurance choice.
Bookmarks Related papers MentionsView impact
Journal of Applied Philosophy, 2016
This article presents an argument for a new form of tax calculation. Firstly it is argued that Hy... more This article presents an argument for a new form of tax calculation. Firstly it is argued that Hypothetical Insurance is the best method to determine the correct type of distributive policies and the precise amounts that should be redistributed. Hourly averaging is then presented as a new candidate policy for both assisting the less economically fortunate and taxing the more economically fortunate. The article then argues that hourly averaging compares favourably against rival policies as a hypothetical insurance choice.
Bookmarks Related papers MentionsView impact
Moral Philosophy and Politics, 2014
Abstract This paper presents a rival proposal to that presented by Dietsch and Rixen to ensure in... more Abstract This paper presents a rival proposal to that presented by Dietsch and Rixen to ensure international background justice. It explains the notion of background justice and how this is challenged by the lack of international co-operation on taxation policy. It then presents the principles which Dietsch and Rixen propose in order to respond to this concern: the principle of membership and the principle of constraint. The paper proposes alternative principles of relationship and counter-incentive, which are argued to be superior means to achieve the aim of global background justice. This is because the alternative principles do not interfere with the right of states to set the tax-rates that they desire. The counter-incentive approach instead rewards the states who set higher taxes and provides them with revenues from taxpayers who have left either to seek lower taxes elsewhere or for any of a number of other reasons.
Bookmarks Related papers MentionsView impact
Taxing Banks Fairly
Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to com... more Taxing Banks Fairly offers an ethical perspective on bank taxation and financial stability to complement the traditional political economy approach. It also considers how a bank levy or financial activities tax, could be used to ensure that big banks make a ‘true and fair’ contribution to their insurance by taxpayers. Covering a range of topics on bank and financial sector taxation, this book will prove a valuable resource for academics, policy makers and financial regulators.
Bookmarks Related papers MentionsView impact
Ius Gentium: Comparative Perspectives on Law and Justice, 2015
This chapter argues that calculating taxation on an hourly average basis is an ethical requiremen... more This chapter argues that calculating taxation on an hourly average basis is an ethical requirement. In order to reach this conclusion it first presents an argument that tax policies should be guided by the requirements of distributive justice. The chapter takes an ecumenical position on distributive justice, merely showing that most prominent approaches to justice would support a taxation system with two broad features. The first is that the system would be progressive in nature and thereby provide transfers from the economically fortunate to the less fortunate. The second feature is that the system would retain economic incentives and thereby encourage an effective and efficient economy. These two requirements are commonly considered in opposition to one another, and so proposals that deliver both of these would be attractive in terms of all the approaches to distributive justice set out. A recently proposed form of tax calculation—hourly averaging—is presented and in the final two sections. This is shown to be attractive for its progressivity and for providing economic incentives.
Bookmarks Related papers MentionsView impact
Res Publica, 2017
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
This article presents an argument for a new form of tax calculation. Firstly it is argued that Hy... more This article presents an argument for a new form of tax calculation. Firstly it is argued that Hypothetical Insurance is the best method to determine the correct type of distributive policies and the precise amounts that should be redistributed. Hourly averaging is then presented as a new candidate policy for both assisting the less economically fortunate and taxing the more economically fortunate. The article then argues that hourly averaging compares favourably against rival policies as a hypothetical insurance choice.
Bookmarks Related papers MentionsView impact
Helmut Gaisbauer, Gottfried Schweiger and Clemens Sedmak (eds) "Philosophical Explorations of Justice and Taxation" (Switzerland: Springer), Feb 27, 2015
Bookmarks Related papers MentionsView impact
Chaudhry, Sajid and Mullineux, Andrew W. "Taxing Banks Fairly" (Cheltenham: Edward Elgar), Oct 9, 2014
Bookmarks Related papers MentionsView impact
Jeremy Leaman and Attiya Waris (eds.), Tax Justice And The Political Economy Of Global Capitalism, 1945 To The Present (Oxford: Berghahn Books), Aug 2013
Bookmarks Related papers MentionsView impact
Journal of Moral Philosophy and Politics, May 2015
Bookmarks Related papers MentionsView impact
Journal of Moral Philosophy and Politics, May 2014
Bookmarks Related papers MentionsView impact