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 77
... Evasion ? 66768 5 Jewish Views on the Ethics of Tax Evasion 45 Christian Views on Tax Evasion 55 Tax Evasion in Islam 67 The Baha'i Perspective on Tax Evasion 73 9 Tax Evasion in Emerging Economies 75 PART THREE : PHILOSOPHICAL ISSUES ...
... evasion . " Indeed , it might even be argued that one has a moral duty to evade such taxes where possible . But the issue becomes less clear for less extremist cases . Is it ethical to evade taxes when the proceeds are used to feed the ...
... evade a tax that is not morally owed . It must be assumed that in such cases it is the lie or perjury and not the tax evasion that is the sin . But how can it be a sin to lie to someone who is not entitled to the truth in the first ...
... evading taxes from other perspectives as well . Some would argue that one is obligated to pay only those taxes that ... evade a tax only if payment is refused after the tax collector has demanded payment . Others have said that payment ...
... evasion is a mortal or venial sin . 38 Subjects who without the consent of the prince use fraud and other means to evade just taxes due because of a pact or from ancient and legitimate custom , or even those recently imposed ... sin ...
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 |