Alejandro Berrotarán // Taxes and property rights: the conception of property underlying the principle of ability to pay

CEPS PhD Seminars

Taxes and property rights: the conception of property underlying the principle of ability to pay

by Alejandro Berrotarán (UNC – Argentina)

Bio: Alejandro Berrotarán is an Assistant Professor and a PhD candidate in law at the National University of Córdoba (Argentina). He has been a visiting researcher at the University of Melbourne (Australia), the University of Girona (Spain), and the Université catholique de Louvain (Belgium). His research focuses on distributive justice, tax law, and the inheritance of wealth

Abstract: The traditional view on taxation considers taxes as a necessary moral evil. A moral evil because they affect the taxpayer’s moral right to private property, yet necessary for the functioning of the State. This presentation challenges the conception of property rights that underlies the traditional way tax principles and taxes are perceived. In contrast to the prevailing pre-institutional conception of property rights, it advocates for an institutional conception. By analyzing the principle of ability-to-pay, it critiques the normative assumptions inherent in the way taxes are understood and proposes an alternative institutional approach grounded in Kant and Rawls. This institutional view offers a principled approach to limit State tax authority and reconcile the perceived conflict between tax collection and private property rights, thereby reshaping State views of taxation

Link zoom:  https://shorturl.at/qQSW0