Daniel Halliday

This paper examines a rarely-discussed argument for the right to bequeath wealth. This argument, popular among libertarians, asserts that opposition to the practice of inheritance is prone to over-generalize, such that opponents of inheritance cannot avoid condemning other uses of private property, like gift-giving. The argument is motivated by an interesting methodological claim, namely, that the morality of bequest ought to be evaluated from the perspective of the donor, and not evaluated in ways that invoke the effects of bequest on the distribution of wealth. This paper argues that this donor-centric approach ultimately favors restricting the right of bequest. Specifically, I maintain that bequest generally carries a lower opportunity cost than other uses of property. Accordingly, inheritance tax is less coercive than other taxes, and bequest is less obviously as generous an act as gift giving. While the arguments made here will encourage traditional opponents of inheritance (such as egalitarians), I also suggest why they might be welcomed by at least some types of libertarian

Contextualists about knowledge ascriptions perceive an analogy between the semantics they posit for “know(s)” and the semantics of comparative terms like “tall” and “flat”. Jason Stanley has recently raised a number of objections to this view. This paper offers a response by way of an alternative analogy with modified comparatives, which resolves most of Stanley’s objections. Rather than being ad hoc, this new analogy in fact fits better with platitudes about knowledge and facilitates a better understanding of the semantics of gradability, such that an explanation of most of Stanley’s disanalogies becomes available. In addition, I argue that there are reasons to doubt Stanley’s claim that “knows(s)” cannot switch its content within a discourse, due to what may happen when we ascribe knowledge of more than one proposition.

This article provides a survey of various topics in which questions about taxation feature alongside questions about justice. It seeks to argue mainly that taxation is a rather fragmentary domain of inquiry about which it is hard to envisage the development of views about what justice requires with respect to tax policy in general. Guided by this idea, the article attempts to highlight some aspects of taxation whose connection with justice has been under-explored by philosophers, as well as to acquaint the reader with a sense of the more thoroughly researched areas