Endnotes

^1. Rawls' two principles of fairness as justice are: “First, each person is to have an equal right to the most basic extensive scheme of equal basic liberties compatible with a similar scheme of liberties for others. Secoond, social and economic inequalities are to be arranged so they are both (a) reasonably expected to everyone's advantage, and (b) attached to positions and offices open to all.” Rawls, A Theory of Justice, Harvard University Press 1999, at 53. The difference principle says: "the higher expectations of those better suited are just if and only if they work as part of a scheme which improves the expectations of the least advantaged members of society. Id., at 65.

^2. Id. at 131.

^3. This is not to say that the well-off should not pay taxes. Taxation should be conceived of as members of the society contributing to the collective social resources based on one's ability to pay and not as a way of reducing inequality.

^4. The basic liberties include the liberty to hold property. If the tax rate is so high that it becomes punitive for one to have a certain level of property, it violates their liberty to hold property.

^5. Id. Rawls' concept of the viel of ignorance.

^6. Id., at 102. Rawls says that the principles of fairness “are those which rational persons concerned to advance their interests would accept in this position of equity to settle the basic terms of their association.”

^7. Id., at 293. Rawls says: “The most important natural duty is that to support and to further just institutions.”

^8. Id., at 53.

^9. It is not a focus of this essay, but healthcare and basic education should also be included as basic liberties.

^10. Id., at 96.