Missing references from Rethinking Taxation

My previous blog contained a list of references for my forthcoming book, Rethinking Taxation: An introduction to hourly averaging.

In common with works of art, you have to draw a line under a book at some point in time even though there are small things you might like to add. To be fair to the publisher, and to ensure that the book can come out sooner rather than later, I thought I could save the following additions for any future additions rather than delay any further. After all, additions would change all the pages and make it necessary to change the index etc..

Furthermore, nowadays it is easy enough to write a blog such as this one adding the latest information.

The first reference I would have liked to add would be to Thomas Piketty’s recent bestselling book ‘Capital in the 21st Century.’ Piketty had added further evidence to the argument that capitalism without redistributive taxation will always tend to generate widening inequality between capital-owners and workers. I pretty much assumed this to be the case throughout, since commonsensically those who have money behind them can invest, purchase things without the need to make debt repayments, and have the opportunity to earn as much as the poor from work while they obtain returns on capital.

The argument in the book does not depend on there being this tendency within capitalism, as there would be reasons to redistribute from free-market outcomes even if a higher proportion of less economically fortunate people who could catch up with the rich without redistribution. However, perhaps the point given greater validity by Piketty makes the case for redistribution even more urgent. This is because free-market economies will simply create an increasing division between “haves” and “have-nots” no matter what any individual does.

The other references I would particularly like to have added are to my own recent and future publications. I would add the following journal paper to footnote 109 on my approach to international taxation:

Bamford, Douglas. 'Realising International Justice: To Constrain or to Counter-Incentivise?', Moral Philosophy and Politics, 1/1 (2014), 127–46.

I would add the following journal article to footnote 4 on Dworkin's hypothetical insurance approach:

Bamford, Douglas. 'The Holistic and Policy Focused Interpretation of Hypothetical Insurance', Moral Philosophy and Politics, (forthcoming).

I also hope to have further publications confirmed in the near future which will develop some of the points I make in the book in greater detail. I hope to add these to this list as and when the titles and publication details etc. are confirmed.

I am sure many future publications will be relevant to the book, but I thought these ones were particularly noteworthy as I was considering adding them when doing the final proof. They were so close to inclusion!