DISTRIBUTIVE JUSTICE. The virtue that regulates those actions which involve the rights that an individual may claim from society. According to distributive justice, the state has three basic duties: to distribute the common burdens and privileges equitably; to make it possible for each citizen to exercise natural and acquired rights without undue hindrance; to foster mutual relations among the citizens for living together peacefully. Inequitable imposition of taxes, for example, would be a violation of distributive justice.
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In other words, such taxes as the sales tax, goods and services tax, or value added tax, all of which inequitably impose a much greater burden on the poor than the rich are a violation of distributive justice. As are taxes extorted from Catholic parent whose children attend Catholic schools. They are being taxed to support a service the do not use.
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