In this article, the first systematic analysis of this pervasive but underappreciated problem, I offer a qualified defense of the distinction. Acting with statistical knowledge is ordinarily less culpable than acting with individualized knowledge, and often is not culpable at all. Expanding the spatial or temporal scope of an activity or repeating a series of acts sometimes causes the actor to acquire statistical knowledge, but such an increase in scale ordinarily does not increase the level of culpability properly attributable to the actor. Two invariant culpability principles, “Invariant culpability when acts are aggregated” and “Invariant culpability when risk-exposures are aggregated,” formalize this idea.
Capital Income, Risky Investments, and Income and Cash-Flow Taxation,
Tax Law Review
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