Political Philosophy and Taxation
Springer Verlag, Singapore
978-981-19-1094-4 (ISBN)
This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school.
Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.
Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.
lt;p>Contents
1 Introduction: The Value of a Political Theory for the Proper Application of Taxation
Robert F. van Brederode
2 The Enlightenment and Influence of Social Contract Theory on Taxation
Hans Gribnau and Jane Frecknall-Hughes
3 Taxation and Utilitarianism: The Historical Evolution
Jennifer Bird-Pollan and Stefan Bird-Pollan
4 Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation
Charles Delmotte and Daniel Nientiedt
5 Marxism and Socialism: Progressive Taxation and Socialisation of Property
Sol Picciotto
6 The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State
Gregory Collins
7 Taxation: The Libertarian View
Robert McGee and Walter Block
8 Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs
John Prebble and Darien Shanske
9 Egalitarianism and Taxation
Jørgen Pedersen
10 Tax's Power: Feminism, Tax and the Making of Society
Tessa Davis
11 A Summary Proposal for Democratized Taxation
Robert F. van Brederode
"The book is quite advanced, but it should be useful for graduate students and academics whose work relates to taxation. Tax practitioners may also benefit from considering political philosophy ... . The chapters were capably written by experts, and I learned a lot from it. Indeed, I found myself wishing that this very useful resource was available when I began my PhD on the topic nearly 15 years ago." (Douglas Bamford, British Tax Review, Issue 5, 2022)
| Erscheinungsdatum | 08.06.2023 |
|---|---|
| Zusatzinfo | 1 Illustrations, black and white; XIII, 413 p. 1 illus. |
| Verlagsort | Singapore |
| Sprache | englisch |
| Maße | 155 x 235 mm |
| Themenwelt | Geisteswissenschaften ► Philosophie |
| Sozialwissenschaften ► Politik / Verwaltung ► Politische Theorie | |
| Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
| Schlagworte | distributive justice • egalitarianism • Equality • ethics • FAIR • Humanism • Marxism • Morality • normative • Rationalism • reason • Renaissance • Social Contract • Socialism • Sovereignty • Tax • Taxation • Utilitarianism |
| ISBN-10 | 981-19-1094-4 / 9811910944 |
| ISBN-13 | 978-981-19-1094-4 / 9789811910944 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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