2021
DOI: 10.1177/00905917211018007
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Citizen Tax Juries: Democratizing Tax Enforcement after the Panama Papers

Abstract: Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributi… Show more

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Cited by 10 publications
(13 citation statements)
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References 55 publications
(59 reference statements)
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“…Plebeian republicans argue that, because of their allegiance to a “realist” vision of politics, we should conceive the conflict between the few and the many to be of a socio-ontological kind (Vergara 2020a, 242)—to wit, a conflict that is said to be factual, inescapable , and unavoidable (e.g., Arlen 2022, 2; Green 2016, 84; Vergara 2020b, 236). 12 Such an idea has substantial theoretical and practical implications.…”
Section: The Egalitarian Case For Class-specific Political Institutionsmentioning
confidence: 99%
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“…Plebeian republicans argue that, because of their allegiance to a “realist” vision of politics, we should conceive the conflict between the few and the many to be of a socio-ontological kind (Vergara 2020a, 242)—to wit, a conflict that is said to be factual, inescapable , and unavoidable (e.g., Arlen 2022, 2; Green 2016, 84; Vergara 2020b, 236). 12 Such an idea has substantial theoretical and practical implications.…”
Section: The Egalitarian Case For Class-specific Political Institutionsmentioning
confidence: 99%
“…This paper meets this need by defending one specific anti-oligarchic proposal: constitutionalising class-specific political institutions (henceforth CSIs). Mostly championed by so-called plebeian republicans (e.g., Arlen 2019, 2022; Arlen and Rossi 2021; Hamilton 2018; Jörke 2016; McCormick 2011; Mulvad and Stahl 2019; Mulvad and Popp-Madsen 2022), CSIs seek to politically empower the economically dispossessed by excluding wealthy agents from some forms of political decision-making—what I call the exclusion condition . But many egalitarians reject CSIs on the grounds that the exclusion condition is incompatible with some of their central normative commitments—in particular, with the value of formal political equality (Urbinati 2011, 168, 2021, 160; Vergara 2020a, 228).…”
Section: Introductionmentioning
confidence: 99%
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“…As Melissa Lane (2020) points out, indeed, one notable function of randomly selected citizens in ancient Athens was to audit certain officeholders upon exiting power. The same principle could be applied to others with vast private power—as, for instance, in Gordon Arlen's (2021) proposal for empowering citizen tax juries that would investigate and sanction tax avoidance by extremely wealthy actors. At the municipal level, meanwhile, sortition‐based councils could review decisions about public contracts, tax incentives, or police departments (Táíwò 2020).…”
Section: The Structure Of Citizen Oversight: Sortition As Anti‐corrup...mentioning
confidence: 99%
“…Importantly, however, the liberal orientation recognizes the dangers of the populist tendency to stray too far from these same procedural norms. In contexts that are highly oligarchic, liberal plebeians can pursue democratic innovations, such as new forms of citizen assembly and oversight, that empower ordinary people to exert more formal political influence (Arlen 2022;McCormick 2011;Vergara 2020). Such reform proposals are weapons in the democratic arsenal.…”
Section: Conclusion: Mill and Liberal Plebeianism Todaymentioning
confidence: 99%