The Philosophy of Taxation and Public FinanceSpringer Science & Business Media, 2011 M06 27 - 313 páginas Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: |
Dentro del libro
Resultados 1-5 de 26
... Crowe in 1944.2 This 177 - page treatise raises most of the major issues concerning the morality of tax evasion . But even here , Crowe distinguishes " just " taxes from other kinds of taxes . One might conclude from the title of Crowe's ...
... Crowe refers to these three sources of revenue as noncontractual revenue sources . Then there are contractual revenue sources , such as user fees . This chapter will concentrate on taxes proper , although many of the same arguments can ...
... Crowe's definition but excludes the cost of government regulation , since it is not the government that is receiving the money . WHEN IS A TAX JUST ? 16 17 15 What makes a tax just ? Crowe sets out three criteria . For Crowe , a tax is ...
... Crowe takes the position that " moralists are unanimous in their teaching that the ultimate basis of apportioning a tax is the ability of the citizen to pay . # 22 It must be pointed out that this statement is not true . While it might ...
... pay more . According to Crowe , " commutative justice directs the relations of one private individual with another . " 52 Crowe later says : " Commutative justice directs the actions of one 22 The Philosophy of Taxation and Public Finance.
Contenido
9 | |
29 | |
and Abetting Tax Evasion? | 41 |
Christian Views on Tax Evasion | 55 |
Tax Evasion in Islam | 66 |
9 | 75 |
10 | 82 |
The Void for Vagueness Doctrine | 89 |
Earmarking Taxes | 162 |
The Supermajority Requirement | 171 |
Should Taxes be Visible or Hidden? | 179 |
22 | 193 |
23 | 214 |
25 | 223 |
The Tax System of a Free Society | 267 |
References 277 | 276 |
Is Tax Competition Harmful? | 105 |
14 | 112 |
121 | 139 |
17 | 154 |
Name Index | 301 |
Estate Gift and Inheritance Taxes | 309 |