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
Published: Oxford, United Kingdom : Oxford University Press, 2017
Edition:First edition
Series:Philosophical foundations of law
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Table of Contents:
  • 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