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 85
... Individual Income Tax 211 23 The Corporate Income Tax 215 24 The Value Added Tax 219 25 The Retail Consumption Tax 225 26 Excise Taxes 231 27 Estate , Gift and Inheritance Taxes 241 28 Capital Gains Taxes 245 29 Tariffs as a Form of ...
... but because I wanted to help people to keep as large a portion of the money they earned as possible . I worked in corporate tax and had a small individual tax practice on the side . I viii went to law school and also earned a master's.
... individuals cannot do for themselves . Some people think that government should take care of the young , the old , the infirm , the insane , the unemployed , single parents , people who don't have health insurance , etc. , because these ...
... individuals cannot do for themselves is that perhaps some things should not be done at all , either by governments or by individuals . This argument , too , is based on a non sequitur . To rephrase the argument in clearer terms ...
... individuals because it excludes the cost of regulation . For 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 ...
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 |