Screen LibraryPhilosophical foundations of tax law /
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 u...
Saved in:
| Group Author: | |
|---|---|
| Published: |
Oxford University Press,
|
| Publisher Address: | Oxford, UK : |
| Publication Dates: | 2017. |
| Literature type: | Book |
| Language: | English |
| Edition: | First edition. |
| Series: |
Philosophical foundations of law
|
| Subjects: | |
| 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. |
| Carrier Form: | viii, 310 pages ; 26 cm. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9780198798439 0198798431 |
| Index Number: | K4460 |
| CLC: | D912.2-02 |
| Call Number: | D912.2-02/P568 |
| Contents: |
The "sinews of the state" : historical justifications for taxes and tax law / Must we pay for the British Museum? : taxation and the harm principle / Tax evasion as crime / Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law / Michael Oakeshott and the conservative disposition in tax law / The justice of the tax base and the case for income tax / Tax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation / A forced labour theory of property and taxation / The philosophical foundations of wealth transfer taxation / Talents, types and tags : what is the relevance of the endowment tax debate? / How is the opera like a soup kitchen? / The right to autonomy as a moral foundation for the realization in income taxation / |