The Philosophy of Taxation and Public Finance / Edition 1

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More About This Textbook

Overview

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?

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Product Details

  • ISBN-13: 9781402077166
  • Publisher: Springer-Verlag New York, LLC
  • Publication date: 12/31/2003
  • Series: Studies in Philosophy and Religion
  • Edition description: 2004
  • Edition number: 1
  • Pages: 324
  • Product dimensions: 9.21 (w) x 6.14 (h) x 0.81 (d)

Table of Contents

Preface
Pt. 1 Introduction and Overview
1 What Should Government Do? 3
Pt. 2 When Can Taxation Be Justified?
2 When Can Taxation Be Justified? 15
3 Is Taxation Theft? 33
4 Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion? 41
5 Jewish Views on the Ethics of Tax Evasion 45
6 Christian Views on Tax Evasion 55
7 Tax Evasion in Islam 67
8 The Baha'i Perspective on Tax Evasion 73
9 Tax Evasion in Emerging Economics 75
Pt. 3 Philosophical Issues
10 Taxation and Social Engineering 83
11 The Void for Vagueness Doctrine 89
12 Is Tax Competition Harmful? 105
13 Is the Ability to Pay Principle Ethically Bankrupt? 111
14 The Case for a Maximum Tax 121
15 Secession as a Tool of Public Finance 125
16 Financing Education 143
17 Social Security: Reform, Privatize or Abolish? 155
18 Earmarking Taxes 163
19 The Supermajority Requirement 171
20 Should Taxes be Visible or Hidden? 179
Pt. 4 Attributes and Types of Taxation
21 Tax Attributes 185
22 The Individual Income Tax 211
23 The Corporate Income Tax 215
24 The Value Added Tax 219
25 The Retail Consumption Tax 225
26 Excise Taxes 231
27 Estate, Gift and Inheritance Taxes 241
28 Capital Gains Taxes 245
29 Tariffs as a Form of Taxation 247
30 The Property Tax 255
31 User Fees 259
32 Lotteries 265
Pt. 5 The Tax System of a Free Society
33 The Tax System of a Free Society 267
References 277
Name Index 301
Subject Index 309
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