Taxation: Philosophical Perspectives
- ISBN-10
- 0192557629
- ISBN-13
- 9780192557629
- Series
- Taxation
- Category
- Philosophy
- Pages
- 272
- Language
- English
- Published
- 2018-07-19
- Publisher
- Oxford University Press
- Authors
- Martin O'Neill, Shepley Orr
Description
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
Get the book
Other editions
Similar books
-
Federal Income Taxation of Individuals in a Nutshell
By Daniel J. Lathrope, John K. McNultySoftbound - New, softbound print book.
-
Federal Income Taxation of Individuals: An Integrated Approach
By Jeffrey L. KwallCasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to ...
-
Taxation: the People's Business
By Andrew William Mellon"Address of the President of the United States before the National Republican Club at the Waldorf-Astoria, New York, February 12, 1924": pages 216-227.
-
Swedish Taxation: Developments since 1862
By Magnus Henrekson, Mikael StenkulaBy taking the long view on the evolution of this country's tax policies through the past few decades, Henrekson and Stenkula explain how Sweden developed the highest tax-to-GDP ratio in the world, until the beginning of the 2000s.
-
State and Local Taxation, Cases and Materials
By Kirk J. Stark, John A. Swain, WALTER. HELLERSTEINHardbound - New, hardbound print book.
-
Corporate Taxation: Examples & Explanations
By Cheryl D. BlockMaking complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: a logical cradle-to-grave organization modified by considering corporate liquidations prior to the more complex ...
-
Taxation of Compensation and Benefits (2022)
By David CartanoThe third part of the book discusses retirement plans, such as ERISA plans (including pension and profit-sharing plans), nonqualified deferred compensations plans, individual retirement accounts, tax deferred annuities, and section 457 ...
-
International Taxation: U.S. Taxation of Foreign Persons and Foreign Income
By Joseph IsenberghInternational Taxation: U.S. Taxation of Foreign Persons and Foreign Income
-
West Federal Taxation: Individual Income Taxes
By James E. Smith, Eugene Willis, Smith Willis HoffmanThis text provides comprehensive and authoritative coverage of the relevant code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in federal taxation.
-
Taxation of Income from Domestic and Cross-border Collective Investment: A Qualitative and Quantitative Comparison
By Andreas Oestreicher, Markus HammerIt will be of interest both for investors seeking tax advantages and for governments to check whether there is a need for tax reforms. It also ties in perfectly with the current evaluations at OECD level in the context of TRACE.