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To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can hardly be reconciled with the hard core of tax legislation that is established on the principles of equality and legal certainty. The present paper discusses these unorthodox types of public charges.

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– specifically, how they solve the economic optimization problems they face; (3) a distributive ethic , that prescribes the conception of economic fairness, or distributive justice with respect to the economic allocation 1

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Acta Oeconomica
Authors:
Jonathan F. Cogliano
,
Roberto Veneziani
, and
Naoki Yoshihara

‘receive’, in some relevant sense. Both building blocks of Marxian exploitation theory set it apart from alternative theories of exploitation, not to mention liberal theories of distributive justice more generally. 10

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supposedly apolitical market processes ( Samuels 2002 ). Moreover, when fairness, distributive justice, and procedural justice are a priori considered exogenous from the perspective of the economic system (since they belong to the sphere of political arguing

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Issues related to international competitiveness with regard to social protection, labour markets and effective government are not too many. Hence, this paper pleads for a new vision, one that puts social policy issues' influence, distributive justice and equality firmly back at the centre of the debate about the type of international competitiveness that should be pursued in post-transformation societies, such as Hungary. The study explores the effects of labour-market policies, introduces the term “disembedded social policy” and explores later the possibility of re-embedding this policy. State attention must be focused on reasonable ratios of income equality, similar levels of welfare. The state budget will have to concentrate the neccessary resources for these purposes which limits assets meant for enhancement of competitiveness. Efficient and well-functioning competitiveness policy requests an efficient state administration, as well. The study explores the issue of decentralization and state administration, the role of the state in delegating certain powers to lower levels of administration. Impoverished and weakened governments find it increasingly difficult to pursue the kind of effective micro-economic policies (industrial support and regional development strategies) that are essential features of all successful competitive policies and development experiences. The final part of the study deals with the connection between local governments, competitiveness and democracy.

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): Distributive Justice. In: Goodin, R. E. - Pettit, Ph. (eds): A Companion to Contemporary Political Philosophy. Oxford: Blackwell. Distributive Justice

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. Az összetorlódott idõ? — Második nekirugaszkodás 2013 Kolm S.-C. (1993): Distributive justice. In: Goodin R. E. — Pettit

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’ involved with an emphasis on equity amongst them. Utilitarianism has evolved into two directions in terms of distributive justice, depending on how the greatest number principle is treated. 9 Individualistic liberal utilitarians may advocate that the

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