The Philosophy of Taxation and Public Finance

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Springer Science & Business Media, 2003 M12 31 - 313 páginas

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist.

The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as:
-What arguments have been used to justify taxation?
-When is tax evasion unethical?
-Are some taxes better than others?
-What are the proper functions of government?
-How much is enough? Is the ability to pay concept valid?
-When can punitive taxes be justified?

 

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Contenido

What Should Government Do?
3
When Can Taxation Be Justified?
15
Is Taxation Theft?
33
Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion
41
Jewish Views on the Ethics of Tax Evasion
45
Christian Views on Tax Evasion
55
Tax Evasion in Islam
67
The Bahai Perspective on Tax Evasions
73
Should Taxes be Visible or Hidden
179
Tax Attributes
185
The Individual Income Tax
211
The Corporate Income Tax
215
The Value Added Tax
219
The Retail Consumption Tax
225
Excise Taxes
231
Estate gift and Inheritance Taxes
241

Tax Evasion in Emerging Economics
75
Taxation and Social Engineering
83
The void for Vagueness Doctrine
89
Is Tax Competition Harmful?
105
Is the Ability to Pay Principle Ethically Bankrupt
111
The Case for a Maximum Tax
121
Secession as a Tool of Public Finance
125
Financing Education
143
Social Security Reform Privatize or Abolish?
155
Earmarking Taxes
163
The Supermajority Requirement
171
Capital Gains Taxes
245
Tariffs as a form of Taxation
247
The Property Tax
255
User Fees
259
Lotteries
263
The Tax System of a Free Society
267
References
277
Name Index
301
Subject Index
309
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Acerca del autor (2003)

Robert W. McGee is a professor at the Florida International University, USA. He has published more than 40 books and more than 300 scholarly papers in the fields of accounting, taxation, economics, law and philosophy. He is a certified public accountant (CPA) and attorney, has taught both public finance and taxation and has doctorates in accounting, taxation, economics, law and philosophy

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