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 66
... and the place of government . Besides , the free trade argument has been covered elsewhere . But the free trade question is a good illustration of the various options . There is nothing moral about forcing taxpayers to fund programs.
... moral way to help people who need help . 2 THE PRIVATIZATION SOLUTION Getting back to the main argument , if something needs to be done , and if doing nothing is not the best solution , which of the three action - based options is the ...
... ) : 491-562 ( 1993 ) ; Robert W. McGee , The Moral Case for Free Trade , Journal of World Trade 29 ( 1 ) : 69- 76 ( 1995 ) . 2 Marvin Olasky , editor , Loving Your Neighbor : What Should Government Do ? 9 What Should Government.
... morality of tax evasion . But even here , Crowe distinguishes " just " taxes from other kinds of taxes . One might ... moral duty to evade such taxes where possible . But the issue becomes less clear for less extremist cases . Is it ...
... moral welfare , such as concerts , monuments and art museums . " The Just Distribution Argument 19 20 And what about the just distribution of the tax burden ? Those who have no income pay no income tax . And those who have high incomes ...
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 |