ADDITIONAL POINTERS FOR REVIEW

I- UTILITARIANISM
• Hedonism = (Gk) Hedone, meaning pleasure. Pleasure is the norm of action
• Happiness is based on rational pleasure (Epicurus)
• Act Rule Utilitarianism vs Rule Utilitarianism

II- JOHN RAWLS – JUSTICE AS FAIRNESS

• Social Contract - in political philosophy, an actual or hypothetical compact, or agreement,

between the ruled and their rulers, defining the rights and duties of each. In primeval
times, according to the theory, individuals were born into an anarchic state of nature,
which was happy or unhappy according to the particular version. They then, by exercising
natural reason, formed a society (and a government) by means of a contract among
themselves.

• Tax Exemption - the right to exclude all or some income from taxation by federal or states
governments. Most taxpayers are entitled to various exemptions to reduce their taxable
income, and certain individuals and organizations are completely exempt from paying
taxes.

• Progressive Tax System - a tax that imposes a lower tax rate on low-income earners
compared to those with a higher income, making it based on the taxpayer's ability to pay.
That means it takes a larger percentage from high-income earners than it does from low-
income individuals.

• Lifeblood Doctrine - The lifeblood theory constitutes the theory of taxation, which
provides that the existence of government is a necessity; that government cannot
continue without means to pay its expenses; and that for these means it has a right to
compel its citizens and property within its limits to contribute.

• Doctrine of Symbiotic Relationship - The Doctrine of Symbiotic Relationship or Benefits-

Protection Theory means that taxes are what we pay for a civilized society. Without taxes,
the government would be paralyzed for the lack of motive power to activate and motivate
it.

• State Powers
o Police Power
o Taxation Power
o Sovereign Power
o Eminent Domain Power