| Social respect and political equality are important liberal values. In this dissertation I address the crucial, but often overlooked role that tax policy plays in securing these values. I argue specifically that a society cannot ensure social respect and political equality unless it institutes an effective accessions tax on gratuitous transfers of wealth, a category that includes bequests, inheritances and large inter vivos gifts. Because a society's tax system expresses its values, failure to effectively tax gratuitous receipts demonstrates disregard for social and political equality by perpetuating a prejudicial system that favors the wealthy.;But I argue that social respect and political equality do not demand distributive equality. They require only that citizens have access to the resources and assistance necessary to secure a productive life and participate effectively in the political process. By preventing the formation of dynastic concentrations of power and redistributing unearned resources, a robust accessions tax helps to secure those goals.;Justifying an accessions tax in terms of social respect and political equality, overcomes two important concerns regarding the taxation of gratuitous receipts. First, because there is no demand for distributive equality, it reduces worries about leveling down. Second, since social respect and political equality are concepts broadly acceptable to libertarian types, it creates the space necessary for constructive engagement and meaningful response. Therefore, my approach helps to engender theoretical and practical progress on an important social issue. |
