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The most accessible expression of François Laruelle's non-philosophical, or 'non-standard', thought, General Theory of Victims forges a new role for contemporary philosophers and intellectuals by rethinking their relation to victims. A key text in recent continental philosophy, it is indispensable for anyone interested in the debates surrounding materialism, philosophy of religion, and ethics. Transforming Joseph de Maistre's adage that the executioner is the cornerstone of society, General Theory of Victims instead proposes the victim as the cornerstone of humanity and the key figure for contemporary thought. Laruelle condemns philosophy for participating in and legitimating the great persecutions of the twentieth century, and lays out a new vision of victim-oriented ethics. To do this, he engages the resources of both quantum physics and theology in order to adapt a key concept of non-philosophy, Man-in-person, for a new understanding of the victim. As Man-in-person, the victim is no longer exclusively defined by suffering, but has the capacity to rise up against the world?s persecution. Based on this, Laruelle develops a new ethical role for the intellectual in which he does not merely 'represent' the victim, but imitates or 'clones' it, thereby assisting the victim?s uprising within thought.

This paper provides an introduction to some aspects of the role of taxes in a static general equilibrium framework. The standard diagrammatic framework is first used, in the case of fixed factor supplies, in order to examine selective commodity and factor taxes. A simple two‐sector model, with Cobb–Douglas production functions and preferences, and allowing labour supplies to be endogenous, is then constructed. Several tax policies are examined using numerical examples.