| Description |
1 online resource |
| Series |
Philosophical foundations of law |
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Philosophical foundations of law.
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| Contents |
Introduction to philosophical foundations of tax law / Monica Bhandari -- The "sinews of the state" : historical justifications for taxes and tax law / John Snape -- Must we pay for the British Museum? : taxation and the harm principle / John Stanton-Ife -- Tax evasion as crime / Stuart P. Green -- Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law / John Prebble -- Michael Oakeshott and the conservative disposition in tax law / Dominic de Cogan -- The justice of the tax base and the case for income tax / Patrick Emerton and Kathryn James -- Tax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation / David G. Duff -- A forced labour theory of property and taxation / Theodore P. Seto -- The philosophical foundations of wealth transfer taxation / Jennifer Bird-Pollan -- Talents, types and tags : what is the relevance of the endowment tax debate? / Henk Vording -- How is the opera like a soup kitchen? / Miranda Perry Fleischer -- The right to autonomy as a moral foundation for the realization in income taxation / Charles Delmotte |
| Summary |
Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. 'Philosophical Foundations of Tax Law' allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation -- Philosophy
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Taxation -- Social aspects
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PHILOSOPHY -- History & Surveys -- General.
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PHILOSOPHY -- History & Surveys -- Modern.
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Taxation -- Social aspects
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Taxation -- Law and legislation -- Philosophy
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Laws of specific jurisdictions & specific areas of law.
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Law.
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| Form |
Electronic book
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| Author |
Bhandari, Monica, editor
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| ISBN |
9780192519368 |
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0192519360 |
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9780192519375 |
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0192519379 |
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9780191839436 |
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0191839434 |
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