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 87
... policy ; therefore , any other policy is not the best policy . Any policy that restricts free trade causes more harm than good . From a utilitarian standpoint , there are more losers than winners . From the rights standpoint , any ...
... government services and the evidence that the private sector can do a better job than government is overwhelming . One think tank that has done a lot of research in this area is the Reason Public Policy Institute . It has a ...
... government functions that we think we need . The remainder of this book addresses this second question from a variety of perspectives . NOTES 1 Robert W. McGee , A Trade Policy for Free Societies : The Case Against Protectionism ...
... Public Policy Institute , March 2002 [ www.privatization.org ] . 8 Clint Bolick , Public Lands and Private Incentives , in Lawrence W. Reed , editor , Private Cures for Public Ills : The Promise of Privatization , Irvington - on ...
... Public Ills : The Promise of Privatization , Irvington - on - Hudson , NY : Foundation for Economic Education , 1996 , pp . 146-151 . 12 Anna David , Disestablishing Public ... Policy Institute , October 1994 [ www.privatization.org ] .
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 |