Liberal egalitarians argue that the state is justified in taxing members of a political community to achieve distributive justice and ensure political equality and regime stability. This involves an uneasy compromise between equality and efficiency, a compromise that many argue has recently been undermined by the growth of unchecked wealth and income inequality. This essay argues that there is also a trade-off between selecting fair processes for taxation and aiming for particular distributive outcomes. The way people accumulate wealth, and the way states tax often matters more than distributive outcomes. Policymakers must allow for the fair assessment of tax liabilities, avoid excessive enforcement costs and prevent political actors from using tax systems to achieve their partial ends. Recognizing these considerations justifies a systematic scheme of taxation while constraining the mechanisms for collecting revenue. I justify this position using comparative analysis, which I contrast with the conceptual intuitionistic approach associated with egalitarianism.

中文翻译：

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新自由主义社会正义和税收

自由平等主义者认为，国家对政治共同体成员征税以实现分配正义并确保政治平等和政权稳定是合理的。这涉及到平等与效率之间令人不安的妥协，许多人认为这种妥协最近因不受控制的财富增长和收入不平等而受到​​破坏。本文认为，选择公平的税收程序和追求特定的分配结果之间也存在权衡。人们积累财富的方式以及国家征税的方式往往比分配结果更重要。政策制定者必须允许公平评估税收负债，避免过高的执法成本，并防止政治行为者利用税收制度来实现其部分目的。认识到这些考虑因素证明了系统性税收计划的合理性，同时限制了税收机制。我使用比较分析来证明这一立场的合理性，并将其与与平等主义相关的概念直觉主义方法进行对比。