Ethical Theory And Test Analysis Essay examples

1941 Words Dec 7th, 2015 8 Pages
Ethical Theory and Test Analysis
The following section of this study will dissect the two opposing tax systems and analyze them through the lenses of two major ethical theories, Universalism, and Rawls’ Distributive Justice Theory. Both theories will discuss the three ethical questions presented in the beginning of this paper and present which theory most closely aligns to the principles of each theory.
Universalism seeks to create a system in which all participants would be willing to see everyone else follow. Furthermore, it seeks to never use humanity as ends but rather as a means. Therefore, wealth redistribution typically would not align with this theory because not all taxpayers agree to such terms. This is the main argument against progressive tax systems from the viewpoint of Universalism. On the other hand, looking at a flat tax system, neither system fully equates to the universal point of view. The argument against a flat tax system is fundamentally the same as that of a progressive system. In that, since a flat tax system also places an unequal burden on taxpayers, not all taxpayers are going to agree to those terms either. Therefore, since we have a difference in opinion, it is necessary to determine which is the lesser of the two evils. As such a typical Universalist would view a progressive tax system as such. However, the only problem with this is that progressive systems, more than flat tax systems, treats humanity as means, not the ends. Even still, most…

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