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 69
... Tax 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 ...
... TAX EVASION UNETHICAL ? This chapter involves several related questions , including -- When can taxation be justified and When is tax evasion unethical ? In some ways , these two questions are really the same question . When taxation is ...
... 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 ...
... tax evasion seems a bit severe , especially in cases where the amount involved is small , and it is unlikely that many theologians would classify all tax evasion as mortal sin.40 Voit takes the position that it is probable that one ...
... tax evasion is immoral , since you are forcing someone else to pay for your benefits . You are acting as a parasite , since you are receiving benefits that others are being forced to pay for . Lehmkuhl ( 1834-1917 ) takes the position ...
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 |