Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy

Abstract

The ethical justification of unequal tax rates remains a heated debate, with recent studies presenting contrasting views. This paper employs utilitarian and deontological perspectives to assess the ethical grounding of discriminatory tax systems. It critically reviews the historical arguments and integrates recent insights to assess the ethical grounding of such systems. After examining the matter from a number of ethical angles, especially considering the most recent studies, the author concludes that there is no definitive moral justification for charging different prices to different individuals. However, newer perspectives highlight the complexities involved in the debate. This paper also explores the practical implications of these ethical perspectives, offering insights for policymakers in designing equitable tax systems in a globalized economy.