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Political Philosophy and Taxation
A History from the Enlightenment to the Present
Buch von Robert F. van Brederode
Sprache: Englisch

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Beschreibung
This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview.

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 explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview.

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.
Über den Autor
Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.
Zusammenfassung

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

Inhaltsverzeichnis

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

Details
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
preigu-id: 121191090
Über den Autor
Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.
Zusammenfassung

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

Inhaltsverzeichnis

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

Details
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
preigu-id: 121191090
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