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his dynamic world the equations of power are always in state of flux. The new world comprising of private corporations dictate the kind of life people are going to live and if people don't understand their time and space and its economic configuration, they will not be able to make proper decisions for the life they will value.

By the time a person is born, his / her access to nutrition, health, physical and emotional well-being etc, have already influenced his capabilities. In many states of India, especially the ones which have been successful with Green Revolution show a total disdain to the value of a girl's life, and therefore the girls have a very unfair opportunity to life due to undermined capabilities. In this respect, it is clear that every human on the face of this earth deserves a set of capabilities in the form of rights, freedom, entitlements and fulfillment of needs. Therefore it is a collective human obligation to look after one another. But at the same time things just can't be left to individuals, as there will be a lot of confusion if each person has his own way of deciding. Therefore it is efficient to have an institutional setup wherein individuals dispose their ethical responsibility of building capability through the institution.

I will elaborate my comments on the principles of justice required in the tax policy with the help of capabilities framework by using The Henry Tax Review, Australia which accepts the standard tax efficiency argument that 'all taxes and transfers affect the choices people and businesses make by altering their incentives to work, save, invest or consume'. It argues, therefore, that 'the tax and transfer system should raise and redistribute revenue at the least

possible cost to economic efficiency' by minimizing the effect on these choices (Treasury 2009b: Part 1 Box 2.1, 17)

This new taxation system in Australia tries to take care of the tax policy keeping in mind the capabilities approach, by proposing a certain fundamental income for all citizens and the function of society in guiding individuals to better capabilities. The taxation policy should be such that fosters better skills and thereby promoting the long term well beings of the society as a whole. The Review's final report states (Treasury 2009b: Part 1,19):5

In framing policies to alleviate disadvantage, a simple focus on the adequacy of income a€| has been replaced by broader goals that focus on lifetime income and the capacity of people to engage in work and other social activities. In particular,

there is greater awareness that assistance should not encourage short-term choices which compromise the development of capabilities that offer potential medium to long-term improvements in a person's wellbeing.

Therefore the principles of justice in tax policy formulation should concentrate on building the gender/age specific capabilities (shelter, employment, control of assets) of individuals, look at the long term wellbeing, ensure a fair allocation of cost and care for the disadvantaged and the elderly across the community. The tax policy can be fair and just by examining its impact on the working women, elderly and the poor and their capability to save. For example - In India the tax policy tries to promote gender equity by taxing women on a larger income earned compared to men. Similarly senior citizens are also exempt from payi