Ethics: Applying Rawls' Theory to a Taxation System Analysis

This essay analyzes the ethical implications of different taxation schemes for three groups (entrepreneurial talent, scientific talent, and unskilled labor) using Rawls' theory of justice. Rawls' theory, based on a social contract approach, emphasizes equal rights and opportunities for all members of society. The essay examines three taxation scenarios, evaluating them against Rawls' principles of equality and fairness. It argues that while Rawls' theory prioritizes equality, its direct application to taxation may lead to unintended consequences, such as unequal income distribution, particularly affecting unskilled labor. The essay concludes that a nuanced approach is needed when applying Rawls' theory to taxation to ensure a just and equitable outcome.

Running head: ETHICS
Ethics
Name of the Student:
Name of the University:
Author’s Note:

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Table of Contents
Introduction......................................................................................................................................2
Description.......................................................................................................................................2
Conclusion.......................................................................................................................................4
Reference.........................................................................................................................................6

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Introduction
The main purpose of this assignment is to analyze the taxation scheme of the three groups
as given and also relate the same with Rawls theory. The three groups which fall under the
taxation scheme are the entrepreneurial talent, Scientific Talent and Unskilled labour. The theory
of Rawl deals with social justice and he tries to establish his arguments with the help of Social
Contract approach which believes that a society is some sense is an agreement among all the
members in the society itself (Rawls 2016). As per Rawl, justice is the fundamental virtue of any
social institution and he also identifies the two aspects which are related to justice which are each
person should have equal rights to most extensive liberties which are consistent with the liberties
which are received by other people and inequality should be arranged in such a way that they are
to everybody’s advantage and also does not block any person from occupying any position
(Murphy 2017).
Description
The situation which is given in the case study which shows three cases where there are
three group which are A, B and C. As per the case study, Rawl’s theory is to be applied in the
case as given which relates to possible taxation system which can be applied on a group of
individuals. As per the case three situations are given, on which tax are applicable which are
individual who have entrepreneurial talent, individual who have scientific talent and unskilled
labour. The first bar diagram for the taxation to be charged shows that the taxation charged from
each group is equal. In the second bar diagram it is shown that the tax charged from individual
with entrepreneurial skills and scientific skills are charged more than the individual who are
unskilled. The third bar diagram shows that the also show that the individual with entrepreneurial

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skills and scientific skills pay much more tax than the second case and the unskilled labour is
also higher than second case.
As per Rawl’s theory of Justice, the two fundamental principles which is stated in the
theory aims at a just and morally acceptable society. The first fundamental principle guarantees
every individual with the most basic liberties which are available to any other individuals. The
second principle relates to various social and economic position which can be to everyone’s
advantage and which can be open to all. The only problem which is related to Rawl’s theory is
that it is difficult to universally apply the theory (Garfinkel, Harold and Rawls 2015). As per
Rawl, the most acceptable principle of justice in case of a society will be decided by the
individual themselves. This principle ensures that even though every person has their own goals
and objectives, every such person need to be provided fair equality for opportunities for pursuing
the objectives and goals. The main purpose of the theory and concept of justice in case of a
society is to promote equality among every member of the society. Every individual has the basic
right of equality and this is considered to be justice (Buchanan 2017). The theory states that the
idea of justice originates from one’s own self and the justice only depends on the components of
people. As given in the case, on the basis of the second fundamental principle stated in theory the
first bar chart arrangement where the tax charged by the country from each group of individuals
will be equal. As the major part of the theory puts stress on equality of opportunity and also in
other aspects therefore the most just arrangement as per Rawl will be where the tax charged from
every individual is on the same rate and the taxation of all the group of individuals remains the
same. As per the arguments of the theory it will be considered to be justiciable if all the persons
in the society have the same liberties (Rossi 2014). Then there is a principle which states that

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there should be equality in opportunities which is received by individuals so that they can
effectively pursue their goals.
The idea of equality which is stated in the theory reveals that justice should be such a
form that it promotes equality among all. The theory makes it clear that if a person can recognize
the liberties which another person is entitles to, same as himself than the principle of equality
will prevail (Corlett 2016). Moreover, Rawl also explains that in case of a fair equality situation
in the country all forms of discriminations will be eliminated which includes discrimination on
the basis of race, caste, creed, color, religion. If a true equality can be established then there will
be true form of justice in the society (Richard 2017).
As per the analysis of the theory and his concept of equality, it can be said that the theory
will not hold up in all the situations. As mentioned above the theory has problems when it comes
to applicability of the same. In other words, the theory is not applicable in every situation, in the
case given in the assignment, the tax structure if kept same will not be favorable as the unskilled
labour will not be earning as much as the entrepreneurs or scientists who will be having
definitely have more savings. This will be affecting the income distribution pattern as the
unskilled workers will barely have savings while the other two groups have definite amount of
savings. It ca be said that the applicability of the theory is not appropriate in the case of selecting
a just taxation scheme.
Conclusion
Thus, from the combined analysis of the facts which are stated in the theory of justice
introduced by Rawl and the case which is given in the assignment, it can be said that the theory
is not appropriately applicable in the case of selection of the taxation scheme. Moreover, from
the analysis of the theory of justice concepts like equality in terms of opportunity and the

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fundamental principles which are required for justice in a society became clear. It can be
concluded that the theory of justice is inappropriate or un applicable in the case of selection of
taxation scheme between three groups of individuals as such will result in inequality of income
which will not be correct.

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Reference
Buchanan, Allen. "A critical introduction to Rawls’ theory of justice." In Distributive Justice, pp.
175-211. Routledge, 2017.
Corlett, J. Angelo, ed. Equality and liberty: analyzing Rawls and Nozick. Springer, 2016.
Garfinkel, Harold, and Anne Rawls. Toward a sociological theory of information. Routledge,
2015.
Murphy, Liam B. "Institutions and the Demands of Justice." In John Rawls, pp. 3-44. Routledge,
2017.
Rawls, John. "18. A Theory of Justice." (2016).
Richard, J. Arneson. "Equality and equal opportunity for welfare." In Theories of Justice, pp. 75-
91. Routledge, 2017.
Rossi, Enzo. "Legitimacy, Democracy and Public Justification: Rawls’ Political Liberalism
Versus Gaus’ Justificatory Liberalism." Res Publica 20, no. 1 (2014): 9-25.