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 36
... Ability to Pay Principle Ethically Bankrupt ? The Case for a Maximum Tax 111 121 15 Secession as a Tool of Public Finance 125 16 Financing Education 143 17 Social Security : Reform , Privatize or Abolish ? 155 18 Earmarking Taxes 163 19 ...
... ability of the citizen to pay . # 22 It must be pointed out that this statement is not true . While it might reasonably be said that a majority of " moralists " ( whoever they are ) would choose the ability to pay principle over the ...
... ability as they are bound to do , the subjects do not sin if they evade the ... pay a tax even if lying and deceit are involved . What therefore about ... pay the prince whatever is necessary for the public expenses -- each one ...
... ability to pay . " 46 But it does not say whether this practice was considered just . In the New Testament , when Jesus was asked whether it was legal to give tribute to Caesar , he said , " Render therefore unto Caesar the things which ...
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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 |