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The Philosophy of Taxation and Public Finance : Studies in Philosophy and Religion - Robert W. McGee

The Philosophy of Taxation and Public Finance

Studies in Philosophy and Religion

Hardcover Published: 31st December 2003
ISBN: 9781402077166
Number Of Pages: 313

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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:
-What arguments have been used to justify taxation?
-When is tax evasion unethical?
-Are some taxes better than others?
-What are the proper functions of government?
-How much is enough? Is the ability to pay concept valid?
-When can punitive taxes be justified?

Preface
Introduction and Overview
What Should Government Do?p. 3
When Can Taxation Be Justified?
When Can Taxation Be Justified?p. 15
Is Taxation Theft?p. 33
Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion?p. 41
Jewish Views on the Ethics of Tax Evasionp. 45
Christian Views on Tax Evasionp. 55
Tax Evasion in Islamp. 67
The Baha'i Perspective on Tax Evasionp. 73
Tax Evasion in Emerging Economicsp. 75
Philosophical Issues
Taxation and Social Engineeringp. 83
The Void for Vagueness Doctrinep. 89
Is Tax Competition Harmful?p. 105
Is the Ability to Pay Principle Ethically Bankrupt?p. 111
The Case for a Maximum Taxp. 121
Secession as a Tool of Public Financep. 125
Financing Educationp. 143
Social Security: Reform, Privatize or Abolish?p. 155
Earmarking Taxesp. 163
The Supermajority Requirementp. 171
Should Taxes be Visible or Hidden?p. 179
Attributes and Types of Taxation
Tax Attributesp. 185
The Individual Income Taxp. 211
The Corporate Income Taxp. 215
The Value Added Taxp. 219
The Retail Consumption Taxp. 225
Excise Taxesp. 231
Estate, Gift and Inheritance Taxesp. 241
Capital Gains Taxesp. 245
Tariffs as a Form of Taxationp. 247
The Property Taxp. 255
User Feesp. 259
Lotteriesp. 265
The Tax System of a Free Society
The Tax System of a Free Societyp. 267
Referencesp. 277
Name Indexp. 301
Subject Indexp. 309
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9781402077166
ISBN-10: 1402077165
Series: Studies in Philosophy and Religion
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 313
Published: 31st December 2003
Publisher: Springer-Verlag New York Inc.
Country of Publication: US
Dimensions (cm): 23.5 x 15.5  x 1.91
Weight (kg): 1.42