The John Rawls's difference principle in light of tax law

Abstract

Based on the Principle of Difference by the American philosopher John Rawls, this article aims to analyze how social and economic inequalities are accentuated through the Brazilian tax system, which has a tax matrix focused on taxation on the consumption of goods and services, which burden the poorest population.  This study seeks to examine the main ideas of Rawls’ Theory of Justice, the original position, and the principles of justice, focusing on the principle of difference on tax law. To this end, the first chapter examines Rawls’ conception of justice as equity, as well as the fundamental principles that guide his theory of justice and form the basic structure of society. The second chapter examines in greater depth the principle of difference, which finds the basis for the principle of equality, and presupposes that inequalities are allowed as long as they benefit the least benefited people in society. The third chapter examines how tax law can be an effective social mechanism in reducing socioeconomic inequalities, not only through income redistribution, but essentially through more equitable taxation, which least burdens the consumption of goods and services.