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Philosophical Foundations of Tax Law

Philosophical Foundations of Tax Law

  • 作者:
  • 出版商: Oxford University Press
  • ISBN: 9780198798439
  • 出版时间 February 2017
  • 规格: Hardback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥1,151.88

¥1,117.32 Save ¥34.55 (3%)

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  • 描述 
  • 大纲 
  • 详细

    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.

  • Introduction, Monica Bhandari

    Part I: Justification for Tax and Enforcement
    1: The "Sinews of the State": Historical Justifications for Taxes and Tax Law, John Snape
    2: Must We Pay for the British Museum?: Taxation and the Harm Principle, John Stanton-Ife
    3: Tax Evasion as a Crime, Stuart Green
    4: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law, John Prebble

    Part II: Design and Mechanics of the Tax System: General Principles
    5: Michael Oakeshott and the Conservative Disposition in Tax Law, Dominic de Cogan
    6: The Justice of the Tax Base and the Case for Income Tax, Patrick Emerton and Kathryn James
    7: Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation, David Duff

    Part III: Design and Mechanics of the Tax System
    8: A Forced Labor Theory of Property and Taxation, Theodore P. Seto
    9: The Philosophical Foundations of Wealth Transfer Taxation, Jennifer Bird-Pollan
    10: Talents, Types, and Tags: What is the Relevance of the Endowment Tax Debate?, Henk Vording
    11: How is the Opera like a Soup Kitchen?, Miranda Perry Fleischer
    12: The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation, Charles Delmotte

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