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Tax and Social Justice

Taxation funds government and can be used to promote or deter certain activities, but it is also tool for distributing resources and realising particular visions of a just society. The LSE Tax Research Hub aims to explore several sides of the interaction between taxation and theories of social or distributive justice. One aspect of our research focuses on policies for the taxation of wealth, and tries to evaluate them using a wide range of academic perspectives, including political theory, economics and sociology, and law. Current projects include studies on tax planning by the very rich (‘the top 0.1%’), capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration. Another aspect examines the normative foundations of taxation, especially the relation between taxation and theories of just distribution. Current projects include studies on the normative foundations of the ‘benefit principle’ and its relationship with the ‘ability-to-pay’ principle, both in the national and the international context.