Reposant sur l’analyse sociologique de quarante-neuf entretiens qualitatifs auprès de contribuables et spécialistes de l’évitement fiscal, ainsi que sur la lecture des philosophes majeurs de quatre grandes doctrines contemporaines de la justice sociale, cette thèse de doctorat vise à décrire et à comprendre les pratiques actuelles d’évitement fiscal des contribuables, personnes physiques et entreprises.La norme sociale s’avère plutôt favorable à l’évitement légal de l’impôt, et relativement permissive vis-à-vis de l’évitement illégal. Une analyse en sociologie de la déviance montrera les dangers que cette dynamique fait penser sur les finances publiques et sur la capacité de l’État à lever l’impôt dans le futur. Alors, l’étude des cadres axiologiques de ces phénomènes sociaux permettra d’établir une typologie idéal-typique des contribuables à partir des doctrines utilitariste, égalitariste libérale, libertarienne et communautarienne. Elle tentera de comprendre pour chaque groupe d’individus ainsi constitué les manières de penser et d’agir face à l’impôt, à partir notamment de la modélisation du « ras-le-bol fiscal ». Cette typologie pourra aussi être appliquée aux pratiques d’évitement des multinationales.Finalement, des recommandations originales et argumentées permettront de passer d’une vision comptable et juridique des finances publiques à une perspective de long terme basée sur les principes de justice. / This thesis is based on a qualitative survey among forty-nine taxpayers and tax specialists, as well as the study of the major philosophers of four different theories of social justice: utilitarianism, liberal egalitarianism, libertarianism and communitarianism. It aims at bringing to light tax avoidance and tax evasion strategies as well as the social and individual frames that allow such practices. This is conducted based on a social deviance analysis. Our work will confirm why taxpayers generally are in favour of (legal) tax avoidance. We have also observed a certain acceptance of (illegal) tax evasion. Our sociological and philosophical analysis will provide explanations for this situation. It will also offer new perspectives about the direct and side effects of this dynamic. We have established an ideal-type analysis grid that has allowed to better understand the social norm about tax, both from individual and firm perspectives. We have also created a theoretical model to explain the so-called tax “ras-le-bol”, as a breakeven threshold for taxes. We have eventually proposed original criteria for social justice based on our experience and research work that intends to open up new horizons for rebuilding a fair and sustainable tax and redistribution system.

<p>The study argues that implicit in the Universal Declaration of Human Rights, the principle of immigration as human rights is supported by principle of positive freedom, negative freedom, and equal autonomy. The study endorses a liberal egalitarian perspective by claiming that human right to immigrate promotes equal autonomy. The study also investigates why the principle of immigration as a human right has been dismissed by doctrines within Liberalism. It argues that a state lacks a legitimacy to employ a principle of national self-determination against the immigration issue. Instead, a state has a moral obligation to the protection of a human right to immigrate; it also has a duty to provide equal social rights to the immigrants in compared with those of the citizens.</p>

The study argues that implicit in the Universal Declaration of Human Rights, the principle of immigration as human rights is supported by principle of positive freedom, negative freedom, and equal autonomy. The study endorses a liberal egalitarian perspective by claiming that human right to immigrate promotes equal autonomy. The study also investigates why the principle of immigration as a human right has been dismissed by doctrines within Liberalism. It argues that a state lacks a legitimacy to employ a principle of national self-determination against the immigration issue. Instead, a state has a moral obligation to the protection of a human right to immigrate; it also has a duty to provide equal social rights to the immigrants in compared with those of the citizens.

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Teisės edukologijos magistro baigiamojo darbo tema yra aktuali, nes pakankamai mažai tyrinėta ir labai svarbi šiandienos Lietuvos vaikystės tyrimų plėtros strategijai. Teorinių pozicijų pagrindą sudaro vaikystės fenomeno pagrindimo konceptai, kurie leidžia apibrėžti vaikystės statuso kaitos galimybes švietimo politikoje. Siekiama konceptualiai pagrįsti vaikystės sampratų daugiareikšmiškumą, vertingą vaikystės tyrimų mokslui ir praktikai kurti. Į vaikystės politiką galima žvelgti kaip į specifinę platesnės valstybės švietimo politikos kryptį, kuri turi savitus tikslus, uždavinius ir savitus įgyvendinimo metodus. Todėl atsižvelgiant į temos aktualumą tyrimo objektu šiame darbe pasirinkta vaikystės sampratos raiška. Tyrimo tikslu buvo siekiama aptarti vaikystės sampratos kaitos bruožus besikeičiančios švietimo politikos kontekste. Siekiant minėto tikslo, užsibrėžti tokie uždaviniai: remiantis mokslinės literatūros analize, pagrįsti vaikystės sampratą; taikant socialinių mokslų teorines prieigas numatyti vaikystės politikos raidos perspektyvas; atlikti empirinį tyrimą ir nustatyti, kokios vaikystės prasmės aptinkamos švietimo dokumentuose. Iškeltam tikslui pasiekti pasirinktas kokybinio tyrimo metodas: dokumentų turinio (content) analizė. Susisteminus gautus tyrimo duomenis buvo padarytos išvados, jog dvidešimtas amžius visai aiškiai pasakė, kad vaikas nėra suaugėlio miniatiura, kad žmogaus amžius susiskaido į eilę skirtingų laikotarpių, kad vaikai turi atskirą savo pasaulį... [toliau žr. visą tekstą] / The theme of the present paper towards the Master‘s degree in law educology is quite topical as it has been scantily studied, however it is very important for development of childhood studies strategy in Lithuania of the present day. The base for the theoretical position is provided by the basic concepts of childhood phenomenon and they permit determination of the childhood status development possibilities in the education policy. It is attempted to provide the conceptual grounds for polysemy of childhood concepts being valuable for childhood research and development of practices. The childhood policy could be approached as a specific and wider direction of the state education policy, which has its specific goals, objectives and implementation methods. Taking into account the urgency of the topic the development of childhood concept has been elected to be object of the present paper. For the purpose of the study it was aimed to discuss the features of childhood concept changes in the context of education policy development. The goal led to setting the following objectives: to substantiate the childhood concept based on the analysis of scientific references; to previse the childhood policy development prospects through application of theoretical premises of social sciences; to conduct an empiric study and find out what meanings of childhood appear in the education related documents. The qualitative method of study, namely document content analysis, was selected for to... [to full text]

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

I argue that existing views in the political equality debate are inadequate. I propose an alternative approach to equality and argue its superiority to the competing approaches. I apply the approach to some issues in global justice relating to global poverty and to the inability of some countries to develop as they would like. In this connection I discuss institutions of international trade, sovereign debt and global reserves and I focus particularly on the WTO, IMF and World Bank.

L’inflation a diminué de façon importante dans les pays riches depuis le début des années 80. Cette baisse de l’inflation n’est pas un hasard et peut, en partie, être liée à la mise en place de nouvelles institutions et politiques monétaires. Ce mémoire examine la relation qui existe entre deux de ces institutions, l’indépendance politique et le conservatisme d’une banque centrale, et l’idéal d’égalité économique. Peut-on, demandons-nous, être égalitariste et défendre, à la fois, l’indépendance politique d’une banque centrale et la volonté «conservatrice» de faire de l’inflation une priorité relativement au chômage? Le mémoire se divise en trois grandes parties. Une version crédible de l’égalitarisme économique est d’abord présentée. La relation qui existe entre le phénomène d’inflation et l’égalitarisme est, ensuite, examinée. Une réflexion critique sur les fondements théoriques de l’indépendance politique et du conservatisme est, enfin, développée. Nous concluons que la théorie égalitariste ne permet pas, à elle seule, de déterminer si un modèle particulier de banque centrale est moralement désirable. Pour se porter à la défense d’une banque centrale indépendante et conservatrice, un égalitariste doit adhérer à des prémisses économiques contestées. / Inflation has been decreasing in rich countries since the beggining of the 80’s. The creation of new monetary institutions in the western world is, partly at least, responsible for this fall. This Master’s thesis examines the relation beetween the ideal of economic equality and two important monetary institutions: Central bank conservatism and political independance. Can egalitarians support, I ask, the conservatism and the political independance of a central bank? This work is divided in three parts. We, first, present a credible definition of what egalitarism is. We examine the relation that exists beetween inflation and egalitarianism. Finally, we analyse and criticize the theoretical foundation of political independance and monetary conservatism. We conclude that egalitarianism cannot determinate, by itself, the moral quality of monetary institutions. Egalitarians can defend central bank political independance and conservatism, but to do so they have to accept controversial economic premisses.

[Truncated abstract] In this thesis, I seek to determine whether luck egalitarianism is a compelling interpretation of egalitarian justice. In answering this question, I challenge existing interpretations and criticisms of luck egalitarianism, and highlight its radical consequences. I propose a revised theory of luck egalitarianism, and conclude that it does represent a compelling interpretation of egalitarian justice. In the first chapter, I trace the evolution of luck egalitarianism, highlighting the variety of theories that have been grouped under this label. In chapter 2, I defend the approach against an influential critique by Elizabeth Anderson, who argues that luck egalitarianism is inherently disrespectful, trapped in the distributive paradigm, and harsh in its approach towards the victims of bad option luck. I argue against these criticisms, pointing out that the harsh treatment problem will rarely arise because few inequalities result entirely from option luck, and that luck egalitarianism is not disrespectful to those it seeks to assist, nor trapped in the distributive paradigm. In chapter 3, I analyse the distinction between option luck and brute luck, which is crucial to luck egalitarianism. I argue that the option-brute distinction is inconsistent with the underlying impulse of luck egalitarianism because it allows morally arbitrary inequalities to go uncorrected and because it is insufficiently sensitive to the impact of background inequalities on individual choice. I propose a revised theory of luck egalitarianism that focuses on the extent to which a person's level of advantage has been genuinely chosen, rejecting the option-brute distinction. In chapter 4, I give a broader justification of this theory, analysing recent critiques by Susan Hurley and Samuel Scheffler, who have both questioned the moral foundations of luck egalitarianism. In chapter 5, I outline a conception of egalitarian advantage to work alongside the revised theory of luck egalitarianism. I support Cohen's claim that egalitarians should adopt a heterogeneous account of advantage, which includes resources, welfare, and midfare. ... In chapter 7, I highlight the counter-intuitive social policy applications of luck egalitarianism, arguing that the universal approach to social provision associated with the social democratic welfare state comes closer to achieving luck-egalitarian objectives than the residual and conditional provision of benefits and services that is associated with the liberal welfare state. I conclude that luck egalitarianism, in the revised form I outline in chapter 3, is a compelling interpretation of egalitarian justice.

This thesis examines some epistemic defences of democracy put forward by David Estlund, Michael Fuerstein, Cheryl Misak, and Fabienne Peter, as well as a critique of democracy raised by Jason Brennan. It then develops an epistemic defence of a moderately non-egalitarian system, which it proposes to call liberal trusteeship. According to the proposed theory, the power to draft laws ought to be separated from the power to enact those drafts into law. The former power ought to be vested in trustees, who are essentially specialists that have inquired extensively into a given matter, and the latter power ought to be vested in a democratically elected parliament. Subsequently, this thesis argues that parliament should nevertheless have the prerogative to ultimately override trustees on ethics and pass its own legislation regulating moral matters; that the criteria for selecting trustees should be determined by jury courts; and that parliament and jury courts should be given some powers to influence the composition of trustee committees, so that the political process can guard against the risk that trustees might be biased or corrupt. The above proposal is grounded on three principal claims. Firstly, this thesis argues that moral authority and legitimacy ought to be reserved for the political system that strikes the best balance between competence and equality. Secondly, it argues that liberal trusteeship is more likely than democracy to determine correctly what ought to be done in light of the progress of open and vigorous inquiry into a given matter. Thirdly, and as a result, it argues that liberal trusteeship is likely to exercise power sufficiently more competently than democracy, such that its moderate deviation from political equality will be justified. In the light of this, the thesis concludes that liberal trusteeship would strike a better balance between competence and equality than democracy.