Academic discussion of justice and taxation has focused on determining the moral limits of taxation. This article is concerned specifically with the moral limits on the redistributivity of taxation. Rawlsian principles enable us to determine the moral upper and lower bounds of redistribution...

Taking Singapore as an example, this article lays out a series of tests for determining whether gains arising from the disposal of cryptocurrencies are trade or business income, “all other income” or capital gains. It also considers the possibility of a presumption that individuals engaging...