The philosophy of taxation and public finance

Preface.- One: Introduction and Overview.- 1 What Should Government Do?.- Two: When Can Taxation be Justified?.- 2 When Can Taxation Be Justified?.- 3 Is Taxation Theft?.- 4 Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion?.- 5 Jewish Views on the Ethics of Tax Evasion.- 6 Christian Views on Tax Evasion.- 7 Tax Evasion in Islam.- 8 The Baha’i Perspective on Tax Evasion.- 9 Tax Evasion in Emerging Economies.- Three: Philosophical Issues.- 10 Taxation and Social Engineering.- 11 The Void for Vagueness Doctrine.- 12 Is Tax Competition Harmful?.- 13 Is the Ability to Pay Principle Ethically Bankrupt?.- 14 The Case for a Maximum Tax.- 15 Secession as a Tool of Public Finance.- 16 Financing Education.- 17 Social Security: Reform, Privatize or Abolish?.- 18 Earmarking Taxes.- 19 The Supermajority Requirement.- 20 Should Taxes be Visible or Hidden?.- Four: Attributes And Types Of Taxation.- 21 Tax Attributes.- 22 The Individual Income Tax.- 23 The Corporate Income Tax.- 24 The Value Added Tax.- 25 The Retail Consumption Tax.- 26 Excise Taxes.- 27 Estate, Gift and Inheritance Taxes.- 28 Capital Gains Taxes.- 29 Tariffs as a Form of Taxation.- 30 The Property Tax.- 31 User Fees.- 32 Lotteries.- Five: The Tax System Of A Free Society.- 33 The Tax System of a Free Society.- References.- Name Index.