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.
|Publisher:||Oxford University Press|
|Product dimensions:||6.90(w) x 9.70(h) x 1.00(d)|
About the Author
Monica Bhandari, Senior Lecturer in Taxation Law, University College London
Monica Bhandari has been a Senior Lecturer in Taxation Law at University College London since 2012, previously holding a post at King's College London. She is Chief Examiner of Taxation Principles and Policy for the University of London External LLM and is involved in the University of London external LLB programme. She has conducted research on a variety of issues relating to tax law, including its consideration in the context of unjust enrichment, European law, trusts, and VAT.
Table of Contents
Introduction, Monica Bhandari
Part I: Justification for Tax and Enforcement
1. The "Sinews of the State": Historical Justifications for Taxes and Tax Law, John Snape
2. Must We Pay for the British Museum?: Taxation and the Harm Principle, John Stanton-Ife
3. Tax Evasion as a Crime, Stuart Green
4. Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law, John Prebble
Part II: Design and Mechanics of the Tax System: General Principles
5. Michael Oakeshott and the Conservative Disposition in Tax Law, Dominic de Cogan
6. The Justice of the Tax Base and the Case for Income Tax, Patrick Emerton and Kathryn James
7. Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation, David Duff
Part III: Design and Mechanics of the Tax System
8. A Forced Labor Theory of Property and Taxation, Theodore P. Seto
9. The Philosophical Foundations of Wealth Transfer Taxation, Jennifer Bird-Pollan
10. Talents, Types, and Tags: What is the Relevance of the Endowment Tax Debate?, Henk Vording
11. How is the Opera like a Soup Kitchen?, Miranda Perry Fleischer
12. The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation, Charles Delmotte