9.2 The case for states to aim for well-being through taxation

In chapter 2, the case for states to aim for well-being through taxation is further elaborated upon using plural reasoning, and it is concluded that such a general position can be accepted under different – but not all – normative theories.

The case for states to aim for well-being through taxation can be argued as follows: it seems difficult to uphold that states should not be concerned with the well-being of their people, considering the importance of well-being for individuals in combination with the public interest aims of states. And in that case, it makes sense that taxation, as part of the funding and functioning of states, and affecting people’s everyday lives, should to a certain extent be aligned with states’ well-being aims. Finally, considering that taxation is not only concerned with collecting sufficient revenues but also with (re)shaping distribution and influencing behaviour, such alignment may well translate into states aiming for well-being through taxation.

Notwithstanding that this general case can be argued under different normative theories, the line of reasoning needed to support such a case is however less straightforward and more susceptible to challenge than one might have initially expected. Chapter 2 does not (aim to) exhaustively discuss issues related to aiming for well-being through taxation. Rather, these issues and challenges are addressed in more detail in chapter 3.