What is it about?

The paper argues that hypothetical insurance offers the best available method to determine fair tax policy. A novel form of tax calculation lifetime hourly averaging is presented and shown to be a favourable choice from a hypothetical insurance perspective.

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Why is it important?

This paper presents a new tax proposal and argues for its superiority over alternative proposals.

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This page is a summary of: Arguing for a New Form of Taxation: Lifetime Hourly Averaging, Journal of Applied Philosophy, February 2016, Wiley, DOI: 10.1111/japp.12195.
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