Liam Murphy teaches law and philosophy at New York University. He is the author of Moral Demands in Nonideal Theory. Thomas Nagel teaches law and philosophy at New York University. He is the author of Moral Questions, Equality and Partiality, and The Last Word.

"Murphy and Nagel claim that pretax income is a myth, and, as such, has no moral significance.... The Myth of Ownership significantly increases the sophistication of the discussion [fairness in taxation]." --Michigan Law Review

• CHAPTER 1. INTRODUCTION ; CHAPTER 2. TRADITIONAL CRITERIA OF TAX EQUITY ; CHAPTER 3. ECONOMIC JUSTICE NI POLITICAL THEORY ; CHAPTER 4. REDISTRIBUTION AND PUBLIC PROVISION ; CHAPTER 5. THE TAX BASE ; CHAPTER 6. PROGRESSIVITY ; CHAPTER 7. INHERITANCE ; CHAPTER 8. TAX DISCRIMINATION ; CHAPTER 9. CONCLUSION: POLITICS

Liam Murphy teaches law and philosophy at New York University. He is the author of Moral Demands in Nonideal Theory. Thomas Nagel teaches law and philosophy at New York University. He is the author of Moral Questions, Equality and Partiality, and The Last Word.

"Murphy and Nagel claim that pretax income is a myth, and, as such, has no moral significance.... The Myth of Ownership significantly increases the sophistication of the discussion [fairness in taxation]." --Michigan Law Review

• CHAPTER 1. INTRODUCTION ; CHAPTER 2. TRADITIONAL CRITERIA OF TAX EQUITY ; CHAPTER 3. ECONOMIC JUSTICE NI POLITICAL THEORY ; CHAPTER 4. REDISTRIBUTION AND PUBLIC PROVISION ; CHAPTER 5. THE TAX BASE ; CHAPTER 6. PROGRESSIVITY ; CHAPTER 7. INHERITANCE ; CHAPTER 8. TAX DISCRIMINATION ; CHAPTER 9. CONCLUSION: POLITICS

Liam Murphy teaches law and philosophy at New York University. He is the author of Moral Demands in Nonideal Theory. Thomas Nagel teaches law and philosophy at New York University. He is the author of Moral Questions, Equality and Partiality, and The Last Word.

"Murphy and Nagel claim that pretax income is a myth, and, as such, has no moral significance.... The Myth of Ownership significantly increases the sophistication of the discussion [fairness in taxation]." --Michigan Law Review

• CHAPTER 1. INTRODUCTION ; CHAPTER 2. TRADITIONAL CRITERIA OF TAX EQUITY ; CHAPTER 3. ECONOMIC JUSTICE NI POLITICAL THEORY ; CHAPTER 4. REDISTRIBUTION AND PUBLIC PROVISION ; CHAPTER 5. THE TAX BASE ; CHAPTER 6. PROGRESSIVITY ; CHAPTER 7. INHERITANCE ; CHAPTER 8. TAX DISCRIMINATION ; CHAPTER 9. CONCLUSION: POLITICS