7  Against Prisons and Taxes

Views and arguments advanced in this chapter are not necessarily endorsed by the author of the textbook, nor are they original to the author, nor are they meant to be consistent with arguments advanced in other chapters. Different chapters represent different philosophical perspectives.

7.1 Introduction

Governments sometimes do things that are morally questionable, for instance instituting drug laws that disproportionately punish low income and minority groups, or distributing tax dollars to controversial organizations. What I aim to show here is that even some of the most basic and seemingly uncontroversial functions of government are morally questionable. Specifically, I will argue that it is morally wrong for governments to tax or imprison their citizens at all.

In Section 7.2, I advance my argument against taxation and incarceration, which turns on the idea that there is no relevant difference between taxation and extortion, or between imprisoning and kidnapping. In Section 7.3, I consider and dismiss a number of attempts to justify taxes and prisons. In sections 7.47.5, I criticize the most promising attempt to resist the argument, according to which we consent to this treatment by entering into a “social contract” with the government. Finally, in Section 7.6, I show how my argument can be adapted to establish that there should be no restrictions on immigration.

7.2 Taxation and Extortion

Maybe it seems obvious to you that the government has every right to imprison and tax its citizens. To begin to see why it’s not so obvious, notice how morally problematic it would be for an ordinary citizen to do more or less the same thing.

ExampleVIGILANTE

Jasmine discovers that some con men have set up a fake charity and are conning some people in her neighborhood. She captures them at gunpoint, takes them to her basement, and plans to keep them there for a year as punishment. Quickly realizing how expensive it is to take care of them, Jasmine goes to her neighbors and demands $50 from each of them, at gunpoint. She explains that half the money will go towards taking care of her prisoners and that the rest will go towards a community gym to help keep troubled kids off the street. Those who do not comply are locked up in her basement with her other prisoners.

I’m going to go out on a limb here and say that what Jasmine is doing is wrong. When she demands money from her neighbors at gunpoint, that’s called extortion. When she locks her neighbors in her basement, that’s called kidnapping. It is wrong to kidnap people, and it is wrong to extort people, even when it’s for a good cause.

My argument against taxation and imprisonment is going to turn on the idea that there’s no morally relevant difference between what Jasmine does and what the government does. Let me begin by saying something about what that means. Suppose I walk into my house, raid my fridge, sit down on my couch, and flip on my TV. There’s nothing wrong with that. Now suppose that I walk into your house (without permission), raid your fridge, sit down on your couch, and start watching your TV. That isn’t morally okay.

Why is it morally okay in the one case but not in the other? Here’s the obvious difference: my house belongs to me, and your house doesn’t belong to me. In other words, the fact that my house and fridge belong to me and yours don’t is a difference between the actions that explains the moral difference between them, why the one is morally okay and the other isn’t. This difference in ownership is an example of what I’m calling a morally relevant difference. More precisely, a morally relevant difference between two things is a difference between them that can explain why they differ morally. In other words, it’s a difference that makes a difference to the morality of a situation.

Not just any difference will count as a morally relevant difference. To see this, suppose I’m in my car and I run over a jogger, and compare this to a case in which I run over a cockroach. The cases differ in multiple ways. In the one case, the thing I ran over was jogging and in the other case the thing I ran over was crawling. But that’s not what explains the moral difference between the two actions, why I did something immoral in the one case but not the other. Rather, the morally relevant difference is that in the first case it’s a person I ran over and in the second case it’s a cockroach. What this shows is that just because you’ve identified a difference between two cases, it still may not be a morally relevant difference. Indeed, it may be that two cases differ in all sorts of ways, and yet none of the differences are morally relevant.

Now that I have explained the notion of a morally relevant difference, we are ready to see the argument:

ArgumentAgainst Taxation and Imprisonment
  • TX1. If there is no morally relevant difference between two actions A and B, and A is wrong, then B is wrong.
  • TX2. It is wrong for Jasmine to extort and kidnap her neighbors.
  • TX3. There is no morally relevant difference between Jasmine extorting and kidnapping her neighbors and the government taxing and imprisoning its citizens.
  • TX4. So, it is wrong for the government to tax and imprison its citizens.

The idea behind TX1 is that, whenever there is some moral difference between two cases, there must always be some further difference between them to explain why they differ morally. Absent some such difference, it would be arbitrary to say that the one action is wrong and the other isn’t just as it would be arbitrary for me to bump some students with an 86% up to a B+ but not others. As for TX2, my hope is that it will strike you as obvious. I’m not sure what more I could say to convince you that extortion and kidnapping are wrong.

TX3, by contrast, probably doesn’t strike you as obvious. Maybe you’ve already thought of multiple differences between what Jasmine does and what the government does that could potentially explain why what she does is wrong but what the government does isn’t. The following three sections will be devoted to defending the argument by addressing such putative differences.

7.3 Morally Relevant Differences

In this section, I’ll consider six putative morally relevant differences between what Jasmine does and what the government does, and I’ll show that they do not undermine the argument—either because they are not morally relevant after all, or because we can adjust the VIGILANTE case to make the differences go away.

First, one might suggest that the morally relevant difference is that what Jasmine does is illegal, whereas what the government does is not illegal. I admit that it’s not illegal when the government does it. And since it’s the government that makes the laws, it’s no surprise that it permits itself to tax and imprison people. Yet plenty of immoral things aren’t illegal, for instance cheating on your boyfriend or on a midterm exam. And plenty of illegal things aren’t immoral, for instance underage drinking, or driving without a seatbelt. So, it’s far from clear why this difference in legal permissibility would be a morally relevant difference.

Second, one might observe that, unlike Jasmine, the government doesn’t come to your door and demand money at gunpoint when taxes are due. That’s true. Though let’s not forget that they will eventually come to your door with guns to take you to prison if you keep ignoring their polite reminders. With that in mind, let’s revise the Jasmine case to tighten the analogy:

ExampleBUREAUCRATIC VIGILANTE

Jasmine sends an email to all of her neighbors, informing them that they must each send her $50 by April 15; that if they don’t, they’ll automatically be granted an extension, but will be charged a small late fee; and that if they still don’t pay, she will lock them in her basement. Some don’t pay even by the extended deadline, and she shows up at their door, escorts them to her home at gunpoint, and locks them in her basement.

By revising the story so that Jasmine doesn’t take their money at gunpoint but instead leads them to her basement at gunpoint when they consistently fail to pay—we have eliminated the alleged morally relevant difference between the two cases. We no longer have an objection to TX3. Of course, now that we have changed the details of the case, we need to make sure that TX2—which says that Jasmine is doing something wrong—is still plausible. But surely it is, even when we modify the procedure by which she extorts and kidnaps her neighbors.

Third, one might point out that government officials have been elected to serve as representatives of our interests, whereas Jasmine was not elected. This may indeed be a morally relevant difference, but we can again revise the case so as to circumvent it.

ExampleELECTED VIGILANTE

Jasmine plans to start taking prisoners and demanding $50 at gunpoint from each of her neighbors to pay for the prisoners and a gym. Zhiwen thinks it would be better to demand $75, with the additional $25 going towards hiring a nurse to provide free medical care to anyone in the neighborhood. Jasmine and Zhiwen let their neighbors vote on which of them should get to set the policies for kidnapping and extortion. Many don’t vote but, of those who do, the majority prefer Jasmine. Zhiwen accepts the results of the election, and Jasmine begins kidnapping and extorting her neighbors.

It still seems as if Jasmine is doing something wrong. So TX2 remains true. And since Jasmine is elected in this revised case, the proposed objection to TX3 fails. Nor should it be any surprise that holding an election doesn’t make a difference. Suppose I order pizza for the whole class, and when it arrives we vote on who pays the bill. The majority of the students vote that you should pay, and so I point a gun at you and demand that you pay. That would be wrong, even though we voted on it.

Fourth, one might insist that it’s okay for the government to imprison criminals because it’s public knowledge what the laws are and what the penalties are for violating them, whereas Jasmine just starts kidnapping and extorting people out of nowhere. There’s an easy fix here as well. We simply build it into the story that, before she starts kidnapping people and demanding money at gunpoint, she puts up a large, laminated poster in the center of town, labeled ‘Jasmine’s Rules’, and once everyone has had a chance to read it, she begins locking up violators in her basement and demanding money from her neighbors on threat of imprisonment.

Fifth, one might insist that taxation and imprisonment are morally justified because we would all be so much worse off without them. That’s almost certainly true, but it’s irrelevant. Jasmine’s kidnapping and extortion are also making things better in her neighborhood. There are fewer con men, and the gym really is helping keep troubled kids off the street. So, this isn’t even a difference between the cases, let alone a morally relevant one.

Furthermore, just because something would make the world a better place, that doesn’t necessarily mean it’s morally permissible for someone to bring it about. To see this, consider the following case:

ExampleSAINT AND SINNER

A saint and a sinner both need a kidney transplant, but there is only one kidney available. The saint refuses it and insists that it be given to the sinner. The doctor, knowing that the world will be better off if the saint survives than if the sinner survives, forcibly anesthetizes the saint and gives her the kidney against her wishes and without her consent. The saint (who would otherwise have died) goes on to live a long life and does many saintly things.

Surely you’ll agree that it was morally impermissible for the doctor to force the kidney upon the saint, even though the doctor’s actions made the world a better place on the whole. Likewise, even if the world would be a worse place without someone locking up criminals and forcing the rest of us to help pay for it, that doesn’t mean it’s morally okay for anyone to actually do it.

Sixth, one might insist that the country belongs to the government, whereas the neighborhood does not belong to Jasmine, and that this is why the government but not Jasmine is allowed to do these things. But I see no more reason to think that the country literally belongs to the government than that some street corner literally belongs to the drug dealers that have claimed it. It’s true that the government acts like they own the place, and

that they have enough power to cow people into letting them do what they want. But there’s no good reason to think that some patch of the surface of the Earth is literally owned by the government. It’s just not plausible that the country and the neighborhood differ in this way.

Furthermore, even supposing that government owns the country, we can once again revise the case so as to circumvent the putative morally relevant difference:

ExampleLANDLORD

Jasmine owns an apartment complex and discovers that some of her tenants have been conning some of the other tenants. She locks the con men in the basement of the complex, and plans to keep them there for a year as punishment. Jasmine then demands an additional $50 from each of her other tenants, to cover the expense of caring of her prisoners. Tenants who do not comply are locked in the basement with the other prisoners.

It still seems as if Jasmine is doing something wrong. So TX2 remains true. And since Jasmine does own the apartment complex in this case, the envisaged morally relevant difference has disappeared, and the present objection to TX3 fails.

7.4 The Social Contract

What we have just seen is that, while there are plenty of differences between what Jasmine does in VIGILANTE and what the government does in taxing and imprisoning its citizens, many of those differences don’t have what it takes to undermine TX3 of the argument. I turn now to a somewhat more promising proposal, but we will see that it ultimately fails as well.

Here, the idea is that we have entered into a sort of contract with the government. They provide us with things like roads, fire departments, national parks, and protection from criminals and hostile governments. In return, we agree to pay taxes and obey the laws of the land. And contracts can make a moral difference. It would be wrong for me to let myself into your home… unless you are subletting it to me, since in that case we have a contract permitting me to enter. Accordingly, this could potentially be the morally relevant difference we’ve been looking for.

Have we entered into such a contract with our government? Unlike a typical contract, you never explicitly agreed to this arrangement, either verbally or in writing. But that doesn’t necessarily mean you haven’t consented to the arrangement. After all, there is such a thing as tacit (or implicit) consent, where one consents through one’s conduct, without any stated agreement. How does that sort of thing happen?

It can happen in all sorts of ways. I’ll mention three. First, one can sometimes tacitly consent to something by accepting certain kinds of benefits. When you get into a taxi and give the driver an address, you thereby consent to paying the fare when you arrive. When you order food at a restaurant, you thereby consent to paying the bill; when the bill arrives, you don’t get to say “hey wait, I never said I was going to pay for any of this!” Second, you can tacitly consent to something by sticking around. If I make it clear that anyone who is still at my party after midnight has to help clean up, and you stay past midnight, you’ve consented to helping clean up. That’s so even if you never explicitly said you were willing to help. Third, it’s possible to tacitly consent to something by passively going along with it without objection. For instance, if your professor says “I’m planning to move the exam to 9am, is that a problem?” and no one says anything, you’ve all tacitly consented to the exam being moved to 9am.

Every one of these potential sources of tacit consent is present in our relationship with the government. First, we accept all sorts of services that the government provides. We use the roads and public parks, for instance, and benefit from the (relative) lack of crime provided by police departments. Second, we choose to stick around in the country, knowing full well that we’ll be expected to follow the laws and pay some taxes. Third, we passively accept the laws and taxes without objection. We may gripe about them, but we don’t explicitly refuse to obey the laws or pay our taxes.

7.5 No Social Contract

We have just seen reason to think that we have entered into an unspoken contract with the government. We also saw that the existence of a contract can make a moral difference, as in the case of subletting. Is this, finally, the morally relevant difference we need in order to resist TX3? No, it’s not.

To see why not, notice that we haven’t actually identified a difference between our relationship with the government and Jasmine’s relationship with her neighbors. First, even if they didn’t ask for it, they too are enjoying the benefits of having fewer con men and other criminals running around. Second, they too choose to stay in the neighborhood even though they know that Jasmine is going to demand money from them. Who could blame them? They’ve lived their whole lives in that neighborhood. That’s where their family and friends are. That’s where their job is. They couldn’t afford to up and move to a new neighborhood even if they wanted to. Third, they don’t vocally object to what Jasmine is doing. After all, it’s unlikely to make any difference, and she’s clearly a very dangerous person.

What this all shows, I think, is that—despite receiving benefits, sticking around, and being passive—her neighbors have not consented to living by Jasmine’s rules. But then, by parity of reason, we haven’t tacitly consented to living by the government’s rules simply by virtue of receiving benefits, sticking around, and being passive. (Similar remarks apply to sexual consent. Just because someone comes home with you after being taken out for dinner, doesn’t try to leave, and doesn’t vocally object to your advances, that doesn’t mean that they have consented to having sex with you.) And if we haven’t thereby tacitly consented to living by the government’s rules, then there’s no good reason to think we have entered into any “social contract” with the government.

We are, however, still left with the question of why these behaviors don’t constitute tacit consent in the case of Jasmine and the government and yet do constitute tacit consent in the other cases: getting into a taxi, sticking around the party, and not objecting to the time change. The answer is that there are certain further conditions that have to be met in order for these types of behaviors to constitute tacit consent. I’ll mention two.

The first condition is that there has to be a reasonable way of opting out of the arrangement. In those other cases, there is a reasonable way of opting out: you could just pass on the taxi and walk home, leave the party before midnight, or speak up and say that the time change doesn’t work for you. By contrast, there’s no reasonable way to opt out of the services the government provides. For instance, you can’t get anywhere without using their roads. Additionally, you’d have to leave the country to stop benefitting from the protection that the government provides, and most people can’t afford to leave the country even if they wanted to. And even if they could afford to leave, it would require completely uprooting their lives. And even if they were willing to do that, where would they go? There’s virtually nowhere on the planet for them to go that doesn’t have taxes and prisons. There is no reasonable way to opt out.

The second condition that has to be met in order for those behaviors to constitute tacit consent is that explicit refusal to opt in has to be recognized. Suppose you go to a restaurant and they bring you food and charge you for it even though you explicitly said you didn’t want any. Or suppose that the professor was clearly going to move the exam to 9am even if you and others did object to the time change. In that case, you haven’t tacitly consented, because explicit refusal to opt in is not recognized. The same is true of our arrangement with the government. Here is what happens when people try to live “off the grid” and explicitly refuse to pay taxes: government agents show up with guns and take them to prison. Explicit refusal to opt in is not recognized.

We can turn these observations into an argument that we have not tacitly consented to paying taxes and following the laws.

ArgumentNo Consent
  • NC1. Someone tacitly consents to an arrangement only if (i) there is a reasonable way to opt out and (ii) explicit refusal to opt in is recognized.
  • NC2. There is no reasonable way to opt out of paying taxes and following laws, and explicit refusal to opt in is not recognized.
  • NC3. So, we have not tacitly consented to paying taxes and following laws.

Since we have not tacitly consented to following the laws or being subjected to taxation and imprisonment, there is no good reason to think that we have entered into an unspoken contract with the government. But that was supposed to be the morally relevant difference between what Jasmine does and what the government does. Thus, we are back where we started, with no morally relevant difference to wield against TX3 of the Against Taxation and Imprisonment argument.

7.6 Immigration

We have seen that governmental practices of taxation and imprisonment are immoral. It would be wrong for an ordinary citizen to do these sorts of things—even for a good cause—and the government isn’t different from an ordinary citizen in any way that makes for a moral difference between the two. This same style of argument can be put to work to undermine other governmental practices as well. Let’s look at just one example: immigration.

Once again, we’ll start with a Jasmine case, and argue from there to a conclusion about immigration policy. Here is the case:

ExampleUNWANTED VISITORS

Jasmine and her friends arrive at their neighborhood park for their weekly soccer game, only to find a group from another neighborhood already using the park for a game of their own. Guns drawn, she directs them into her van, drives them back to their own neighborhood, and threatens to lock them in her basement if they ever return without first getting her permission. Some do ask for her permission, and most of the time she refuses. Some return without her permission, and she locks them in her basement.

And here is the argument:

ArgumentThe Argument for Open Borders
  • OB1. If there is no morally relevant difference between two actions A and B, and A is wrong, then B is wrong.
  • OB2. It is wrong for Jasmine to restrict access to the park.
  • OB3. There is no morally relevant difference between Jasmine restricting access to the park and the government restricting access to the country.
  • OB4. So, it is wrong for the government to restrict access to the country.

OB1 is the same as TX1, so no further defense is needed. OB2, I hope, is obvious. So, as before, the crucial question is whether we should accept the third premise. Is there a morally relevant difference between Jasmine closing off the park and the government closing off its borders?

The difference can’t be that the park doesn’t belong to her, since (as argued in Section 7.3) it’s equally true that this portion of the Earth’s surface doesn’t belong to the government. Nor is the difference that people who come into the country without permission reap the benefits of tax dollars without paying any taxes themselves. For the same is true in Jasmine’s case. The visitors are enjoying the benefits of a crime-free park, and the lack of crime is subsidized by Jasmine’s extorted neighbors. Indeed, it’s precisely because it’s crime-free that the visitors have come to her park rather than using the one in their own neighborhood.

7.7 What Can the Government Do?

We have seen that ordinary governmental practices of taxing citizens, imprisoning criminals, and restricting immigration are all morally problematic. Is there anything the government can do that isn’t wrong? The reasoning I’ve been using above suggests the following answer: it is morally acceptable for a government to do a certain thing only if it would be morally acceptable for Jasmine to do the same sort of thing.

With that in mind, here is one thing the government is permitted to do: use weapons and threat of violence to prevent imminent threats from foreign countries. This passes the “Jasmine Test” since it also wouldn’t be wrong for Jasmine to use guns and threat of imprisonment to deter someone who is actively trying to kill her neighbors. I am skeptical, however, that the Jasmine Test can be used to justify much else that the government does. For instance, it wouldn’t be okay for Jasmine to extort her neighbors in order to buy and stockpile weapons in preparation for a purely hypothetical future threat to her neighborhood. Accordingly, the Jasmine Test can’t be used to justify governmental practices of taxing people in order to build up the military in preparation for hypothetical attacks from other countries.

Let me close by once again emphasizing that the conclusion of this chapter is not that the world would be better off without taxes and prisons. It almost certainly wouldn’t be. The point, rather, is that these practices are immoral. Sometimes, as in the SAINT AND SINNER case, there is something that could make the world a better place, but no one is morally permitted to do it.

Reflection Questions

  1. I claimed in Section 7.3 that the government doesn’t own the country. But how does anyone come to own anything? Try to think of a plausible general account of how people come to own things, and see what it implies about whether the government owns the country.
  2. Is it possible to justify taxation on the grounds that much of the wealth that people enjoy is wealth that they are not really entitled to, for instance because they acquired it in some unjust way?
  3. At the end of the chapter, we used the “Jasmine Test” to show that some functions of the government could still be legitimate. What does this test say about other governmental functions that we haven’t considered here? Is this the right test for evaluating whether governmental practices are right or wrong?

Sources and Resources

The arguments against political authority and the social contract are drawn from Huemer (2013, ch 1–2). For classic defenses of the social contract theory, see Hobbes (1994) (free text), Locke (2021), and Rousseau (1997) (free text). For a contemporary defense, see Rawls (1999). I learned the SAINT AND SINNER example from David Boonin.

Wolff (1998) is an accessible opinionated introduction to the basic question of whether there is any way to justify the authority of the state to make and enforce laws. For a more balanced and broad introduction to the field of political philosophy, see Hampton (1997). Wellman and Simmons (2005) offers two competing perspectives, one for and the other against the claim that we have a duty to obey the law. Gilbert (2006) argues that we are “plural subjects”, and our obligation to obey the law is grounded in our joint commitment to uphold political institutions.

On the specific issue of punishment, Boonin (2008) offers an extended defense of the view that legal punishment is morally impressible and should be abolished, while Hampton (1984) argues that the only justified form of punishment is punishment for the purpose of moral education.

Rawls (1999) attempts to derive a theory of justice from facts about the sort of social contract we would agree to in an idealized situation he calls “the original position”. Anderson (2014) (Wireless Philosophy) is a useful lecture on this idea:

One objection to a Rawlsian understanding of the social contract is that it at best involves hypothetical consent—each of us would, if we were in the original position, consent to the terms of the contract—and hypothetical consent is not enough to generate actual obligations. See Stark (2000) for response to this objection.

References

Anderson, Luvell. 2014. The Original Position. https://www.wi-phi.com/videos/the-original-position/.
Boonin, David. 2008. The Problem of Punishment. Cambridge University Press.
Gilbert, Margaret. 2006. A Theory of Political Obligation: Membership, Commitment, and the Bonds of Society. Clarendon Press ; Oxford University Press.
Hampton, Jean. 1984. “The Moral Education Theory of Punishment.” Philosophy & Public Affairs 13 (3): 208–38. https://www.jstor.org/stable/2265412.
Hampton, Jean. 1997. Political Philosophy. Dimensions of Philosophy Series. Westview Press.
Hobbes, Thomas. 1994. “Leviathan.” In Leviathan: With Selected Variants from the Latin Edition of 1668, edited by E. M. Curley. Hackett pub. co. zotero://open-pdf/library/items/SRDV9FSQ?page=81&annotation=LPEX52Q2.
Huemer, Michael. 2013. The Problem of Political Authority: An Examination of the Right to Coerce and the Duty to Obey. Palgrave Macmillan.
Locke, John. 2021. Second Treatise of Government. Project Gutenberg.
Rawls, John. 1999. A Theory of Justice. Revised. Harvard University Press.
Rousseau, Jean-Jacques. 1997. “The Social Contract.” In “The Social Contract” and Other Later Political Writings, translated by Victor Gourevitch. Cambridge University Press. zotero://open-pdf/library/items/XRUFULT3?page=95&annotation=QB4NRJNP.
Stark, Cynthia. 2000. “Hypothetical Consent and Justification.” Journal of Philosophy 97 (6): 313. https://doi.org/10.2307/2678406.
Wellman, Christopher Heath, and Alan John Simmons. 2005. Is There a Duty to Obey the Law? For and Against. Cambridge University Press.
Wolff, Robert Paul. 1998. In Defense of Anarchism. University of California Press.