Philosophical 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...

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Bibliographic Details
Other Authors: Bhandari, Monica
Format: Book
Language:English
Published: Oxford, United Kingdom : Oxford University Press, 2017
Edition:First edition
Series:Philosophical foundations of law
Subjects:
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008 170110s2017 enka b 001 0 eng c
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050 0 0 |a K4460  |b .P45 2017 
245 0 0 |a Philosophical foundations of tax law /  |c edited by Monica Bhandari 
250 |a First edition 
260 |a Oxford, United Kingdom :  |b Oxford University Press,  |c 2017 
300 |a viii, 310 pages :  |b illustrations ;  |c 26 cm 
490 1 |a Philosophical foundations of law 
504 |a Includes bibliographical references and index 
505 0 |a Introduction to philosophical foundations of tax law / Monica Bhandari -- The "sinews of the state" : historical justifications for taxes and tax law / John Snape -- Must we pay for the British Museum? : taxation and the harm principle / John Stanton-Ife -- Tax evasion as crime / Stuart P. Green -- Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law / John Prebble -- Michael Oakeshott and the conservative disposition in tax law / Dominic de Cogan -- The justice of the tax base and the case for income tax / Patrick Emerton and Kathryn James -- Tax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation / David G. Duff -- A forced labour theory of property and taxation / Theodore P. Seto -- The philosophical foundations of wealth transfer taxation / Jennifer Bird-Pollan -- Talents, types and tags : what is the relevance of the endowment tax debate? / Henk Vording -- How is the opera like a soup kitchen? / Miranda Perry Fleischer -- The right to autonomy as a moral foundation for the realization in income taxation / Charles Delmotte 
520 8 |a 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 
650 0 |a Taxation  |x Law and legislation  |x Philosophy 
650 0 |a Taxation  |x Social aspects 
700 1 |a Bhandari, Monica 
830 0 |a Philosophical foundations of law 
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852 |a Law Library  |b Lower Level  |h K4460 .P45 2017  |p 33940004447577