ABSTRACT
This chapter considers how the 'duty free' scenario reveals the asymmetrical treatment of property rights and social rights, the conceptual labour that underpins this and some implications with respect to austerity and free riders. Once a taxation scheme is specified through legislation, and the amount owed calculated and communicated, the power–liability relation produces a concrete right–duty relation. 'Waves' of obligation may be necessary and desirable to protect all rights, including, those that are important to modern political communities, such as rights to education and freedom of assembly. The dynamic – or accretion-like – quality of the achievement of immunity is significant in itself and in its implications. The term Wesley Hohfeld uses – immunity – is instructive in ways that take us beyond its technical use in his analysis of correlative legal relations. The achievement of immunisation of economic gain as against taxation duties has another kind of implication.
