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What is the relationship between taxation and public safety? Contrary to studies suggesting that personal victimization and heightened perceptions of insecurity increase pro-social attitudes and support for state intervention in the form of greater taxation, this article argues that such concerns decrease willingness to pay taxes to address public safety. It estimates what citizens are willing to pay to reduce crime, using an original representative survey conducted in Mexico and relying on the contingent valuation method to assess the value of nonmarket goods. Attitudes toward taxation are found to respond to subjective, sociotropic assessments of public safety rather than to actual risk or occurrences of individual victimization. These findings counter the conventional wisdom that demand for personal security enables greater extraction, a central proposition in classic accounts of state building. Showing that willingness to accept heavier taxation may be weakest among those who perceive the gravest need for security, the study adds precision to theories of fiscal exchange. [ABSTRACT FROM AUTHOR]

Before the recent economic recession Ireland had become one of the most affluent societies in the world, and the so-called Irish social model of low taxes and low public services provision was seen as one to be emulated, particularly amongst the accession states to the EU. However, Ireland has also become one of the most unequal societies in the OECD, and one of the unhealthiest, measured by all of the standard morbidity and epidemiological indicators, and the social gradient of health corresponds closely with social inequality. Ireland's healthcare system, always relatively underdeveloped in comparison to most European countries, reflects social inequality; it is a two-tiered system wherein a minority with private health insurance enjoy access to good care and facilities, while the rest make do with an underdeveloped, under-resourced and overstretched public health system and subsidise the private services. The Irish social model is schizmogenic, generating and amplifying social inequalities. This is clearly visible in the domain of health, which has become a crucible of public de-legitimation and political foment. Ireland's problems are problems for the health and well-being of the European body politic, insofar as other members emulate the Irish model, cutting corporate taxes and reducing public services in a race to the bottom away from the Rhinish and Nordic social models. [ABSTRACT FROM AUTHOR]

A 2005 Presidential Advisory Panel on Tax Reform proposed a family credit and a work credit to replace some current tax credits, deductions, and exemptions. Taxes are overlooked by many social workers as a policy instrument for increasing the disposable income of low- and moderate-income families. This paper analyzes the proposed new credits through a justice framework. Social justice often is defined as the equitable distribution of societal resources. This definition reflects one type of justice--Rawls's egalitarian philosophy. A more nuanced understanding of justice may enable coalition building in policy making, leading to the enactment of tax policy that helps families pay for their basic needs--a goal of both direct service and policy practice social work practitioners. [ABSTRACT FROM AUTHOR]