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Study on the Functions of Taxation from the Perspective of Property Rights and Societal Development

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DOI: 10.25236/icfmhss.2023.048


Zonglin Cai

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Zonglin Cai


For centuries, the debate about whether taxation is theft is very common. This paper opposes the statement that taxation is theft, because it is very important to embody property rights and morally reasonable from the perspective of social development. In essence, this paper explores whether taxation is morally equivalent to theft or not. This paper will demonstrate through the following aspects: Taxation protects people's property rights; From the utilitarian point of view, taxation creates greater social benefits, so it is legal; Redistribution taxation promotes social equality, and from the perspective of libertarian philosophy, taxation is the necessary process of creating a completely just society. To sum up, taxation is not theft.


Taxation, property rights, utilitarianism, redistribution