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This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school.
Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.
This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school.
Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.
Offers a political and philosophical lens towards the foundations of taxation
Provides a historical treatise of philosophical concepts regarding taxation from the Enlightenment to the present
Appeals to a wide range of students, scholars and institutions across business and economics in relation to taxation
Contents
1 Introduction: The Value of a Political Theory for the Proper Application of Taxation
Robert F. van Brederode
2 The Enlightenment and Influence of Social Contract Theory on Taxation
Hans Gribnau and Jane Frecknall-Hughes
3 Taxation and Utilitarianism: The Historical Evolution
Jennifer Bird-Pollan and Stefan Bird-Pollan
4 Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation
Charles Delmotte and Daniel Nientiedt
5 Marxism and Socialism: Progressive Taxation and Socialisation of Property
Sol Picciotto
6 The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State
Gregory Collins
7 Taxation: The Libertarian View
Robert McGee and Walter Block
8 Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs
John Prebble and Darien Shanske
9 Egalitarianism and Taxation
Jørgen Pedersen
10 Tax's Power: Feminism, Tax and the Making of Society
Tessa Davis
11 A Summary Proposal for Democratized Taxation
Robert F. van Brederode
Erscheinungsjahr: | 2022 |
---|---|
Genre: | Politikwissenschaften |
Rubrik: | Wissenschaften |
Medium: | Buch |
Seiten: | 428 |
Inhalt: |
xiii
413 S. 1 s/w Illustr. 413 p. 1 illus. |
ISBN-13: | 9789811910913 |
ISBN-10: | 981191091X |
Sprache: | Englisch |
Ausstattung / Beilage: | HC runder Rücken kaschiert |
Einband: | Gebunden |
Redaktion: | Brederode, Robert F. van |
Herausgeber: | Robert F van Brederode |
Auflage: | 1st ed. 2022 |
Hersteller: |
Springer Singapore
Springer Nature Singapore |
Maße: | 241 x 160 x 29 mm |
Von/Mit: | Robert F. van Brederode |
Erscheinungsdatum: | 03.06.2022 |
Gewicht: | 0,805 kg |
Offers a political and philosophical lens towards the foundations of taxation
Provides a historical treatise of philosophical concepts regarding taxation from the Enlightenment to the present
Appeals to a wide range of students, scholars and institutions across business and economics in relation to taxation
Contents
1 Introduction: The Value of a Political Theory for the Proper Application of Taxation
Robert F. van Brederode
2 The Enlightenment and Influence of Social Contract Theory on Taxation
Hans Gribnau and Jane Frecknall-Hughes
3 Taxation and Utilitarianism: The Historical Evolution
Jennifer Bird-Pollan and Stefan Bird-Pollan
4 Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation
Charles Delmotte and Daniel Nientiedt
5 Marxism and Socialism: Progressive Taxation and Socialisation of Property
Sol Picciotto
6 The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State
Gregory Collins
7 Taxation: The Libertarian View
Robert McGee and Walter Block
8 Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs
John Prebble and Darien Shanske
9 Egalitarianism and Taxation
Jørgen Pedersen
10 Tax's Power: Feminism, Tax and the Making of Society
Tessa Davis
11 A Summary Proposal for Democratized Taxation
Robert F. van Brederode
Erscheinungsjahr: | 2022 |
---|---|
Genre: | Politikwissenschaften |
Rubrik: | Wissenschaften |
Medium: | Buch |
Seiten: | 428 |
Inhalt: |
xiii
413 S. 1 s/w Illustr. 413 p. 1 illus. |
ISBN-13: | 9789811910913 |
ISBN-10: | 981191091X |
Sprache: | Englisch |
Ausstattung / Beilage: | HC runder Rücken kaschiert |
Einband: | Gebunden |
Redaktion: | Brederode, Robert F. van |
Herausgeber: | Robert F van Brederode |
Auflage: | 1st ed. 2022 |
Hersteller: |
Springer Singapore
Springer Nature Singapore |
Maße: | 241 x 160 x 29 mm |
Von/Mit: | Robert F. van Brederode |
Erscheinungsdatum: | 03.06.2022 |
Gewicht: | 0,805 kg |