Virtually every economic system in the world has laws and regulations, which may result in unequal treatment or unequal distribution of goods and services among different people. Some laws favor some members within a community while placing a burden on other members. An economic system is, for the most part, the result of political processes developed by humans, and the processes are continually evolving within societies. The legal structure of an economic and political system is important because certain distributions of resources are the result created by the system employed by the community. The laws and political system within a community can fundamentally influence the lives of people within that system, regardless of their personal beliefs. The distribution is based on a company's calculated results, but individually based on equity. Distributive justice is the discussion of which economic system and resulting distributions are morally preferred by community members. Distributive justice is related to moral guidance in a society regarding the distribution of economic benefits. Some members within a society will benefit more from a certain distribution method than others. It also closely relates to the equal or unequal distribution of resources among members within society based on certain attributes such as fairness and need. Furthermore, distributive justice also covers the reason behind the distribution method used within a society. The allocation of wealth or property to certain members within a society is justified by four concepts; efficiency, freedom, rights and utilitarianism. Efficiency and freedom are largely based on merit, while law and utilitarianism are stuck... in the middle of the card... his income is required to pay a greater percentage of taxes. Higher taxes are paid by those with high salaries or incomes to help others in need. This tax policy can be socially justified because it promotes equality. Tax laws can be seen as transfer payments to disadvantaged or disabled people. However, there are too many loopholes available to people with extremely high incomes. Some people donate to charity to avoid a higher tax rate, which is considered a positive. Others find ways, such as offshore bank accounts, to hide high taxable income from the IRS. Through tax policies and laws, accounting can be seen to play a vital function in the capital allocation process. McPhail, Ken and Diane Walters. "The function of accounting and the morality of the market." Accounting and business ethics. New York: Routledge, 2009. 117-126. Press.