Sagit Leviner (SJD candidiate, Michigan) presents Taxation: The Normative Component today at NYU as part of its Colloquium on Tax Policy and Public Finance series.  Here is part of the Introduction:

The first part of the paper presents the entitlement theory and addresses the idea of natural or divine law. The second part discusses the utilitarian case of pleasure and pain and its aim of increasing aggregate utility. This section also addresses the social welfare function as a somewhat modern interpretation of utilitarianism that has come to be the prevailing doctrine in the contemporary tax discourse. The third part looks into the Rawlsian doctrine of justice as fairness. While each part of the paper examines the possible implications the different theories might have on the system of taxation, the paper concludes with an overview of the normative analysis. The paper then makes comments as to what may be a desirable direction for the development of the tax discourse.

The Colloquium will be held in Room 202 of Vanderbilt Hall from 4:00 – 6:00 p.m. EST. Although the public is invited to attend, due to heightened security throughout NYU Law, please contact Haydee Torres so she can provide the Guard’s desk with your name.