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
... example . Free trade is the best 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 ...
... example . There are basically three levels of government -- federal state and local . The farther you get from the people , the less control there is over spending and the less efficiently the government works . Local governments are ...
... example , the number of private security guards in the shopping malls in some communities outnumber the police on the community's police force . Private gated communities provide for their own protection and safety and use the local ...
... example , protect domestic textile manufacturers from foreign competition at the expense of the millions of consumers who would otherwise pay less for clothes.10 Tariffs , import quotas and domestic content laws benefit domestic auto ...
... example , if government imposed a regulation that required a business to incur a particular cost , property is , in effect , being taken , in the sense that the individual no longer has use of the property . But it is not a tax in the ...
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 |