Blick ins Buch

Philosophical Explorations of Justice and Taxation

National and Global Issues

Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak (Herausgeber)

Buch | Hardcover

VII, 236 Seiten

2015 | 2015
Springer International Publishing (Verlag)
978-3-319-13457-4 (ISBN)

Lese- und Medienproben

Blick ins Buch (midvox)

Artikel merken

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

Prof. Clemens Sedmak wurde 1971 in Bad Ischl geboren und studierte Theologie, Philosophie, Christliche Philosophie und Sozialwissenschaften in Innsbruck, Linz, New York und Zürich. Seit 2005 hat er den Lehrstuhl für Sozialethik am King's College London (Universität London) inne. Er leitet außerdem das Zentrum für Ethik und Armutsforschung der Universität Salzburg. Clemens Sedmak lebt mit seiner Frau und seinen drei Kindern in Seekirchen am Wallersee.

List of Contributors .- Outlining the Field of Tax Justice; Helmut P. Gaisbauer, Gottfried Schweiger and Clemens Sedmak.- Section I: Grounding Taxation.- Fiscal Justice and Justified Trust; Clemens Sedmak &and Helmut P. Gaisbauer.- Taxation and the Duty to Alleviate Poverty; Gottfried Schweiger.- Justice, Equality and Taxation; Dietmar von der Pfordten.- 'You did not build that road' - Reciprocity, Benefits, Opportunities and Taxing the Extremely Rich; Bruno Verbeek.- The Challenge of Tax Avoidance for Social Justice in Taxation; Benjamin Alarie.- Section II: Justifying different Types of Taxation.- Why Taxing Consumption? Justifications, Objections and Social Cooperation; Xavier Landes.- Egalitarianism and Consumption Tax; Daniel Halliday.- Ethical Taxation: Progressivity, Efficiency and Hourly Averaging; Douglas Bamford.- Why do the Public Oppose Inheritance Taxes?; Rajiv Prabhakar.- The Role of Expressive versus Instrumental Preferences in U.S. Attitudes toward Taxation and Redistribution; Kirk Stark.- Section III: International and Global Taxation.- What Burden should Fiscal Policy Bear in Fighting Global Injustice?; Gillian Brock.- A Global Luxuries Tax; Timothy Mawe and Vittorio Bufacchi.- Taxation: Its Justification and Application to Global Contexts; Teppo Eskelinen and Arto Laitinen.

Erscheint lt. Verlag	2.2.2015
Reihe/Serie	Ius Gentium: Comparative Perspectives on Law and Justice
Zusatzinfo	VII, 236 p. 15 illus.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	486 g
Themenwelt	Recht / Steuern ► Allgemeines / Lexika
Schlagworte	Combating Tax Avoidance • Different types of taxation • Duty of Poverty Alleviation • Ethical taxation • Financial Crisis • International and Global Taxation • Justice, Equality and Taxation • Justification of taxation and its global implicati • Justification of taxation and its global implications • Justifying different Types of Taxation • Laying out the field of tax justice • Luxury Tax • Progressive Inheritance Taxes • Social Justice in Taxation • Wealth and inheritance taxes
ISBN-10	3-319-13457-4 / 3319134574
ISBN-13	978-3-319-13457-4 / 9783319134574
Zustand	Neuware