The Maximum Tolerance of Pure Procedural Justice: Taxes on Wealth

In this work I examine the institutional tax requirements that the ideal of equal concern and respect impose upon us. In particular, I contrast and analyse the theory of distributive justice proposed by John Rawls and the one defended by Ronald Dworkin. The main objective is to analyse the notion of procedural justice represented by the need of an institutional framework and its role in the arguments involved. After determining the reasons presented by each theory to justify taxes on inheritances and wealth, I argue that the notion of contextual justice, within the Rawlsian theory allows us to introduce appropriate mechanisms to ensure equal consideration and respect.