Principles of Justice in Taxation

Principles of Justice in Taxation PDF Author: Stephen Francis Weston
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 334

Get Book Here

Book Description
Studies issues in taxation such as the origins, economic needs, ethics, ability to pay, and others in local, state, and federal taxation.

Principles of Justice in Taxation

Principles of Justice in Taxation PDF Author: Stephen Francis Weston
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 334

Get Book Here

Book Description
Studies issues in taxation such as the origins, economic needs, ethics, ability to pay, and others in local, state, and federal taxation.

Principles of Justice in Taxation

Principles of Justice in Taxation PDF Author: Stephen Francis Weston
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 312

Get Book Here

Book Description


Centralizing Tendencies in the Administration of Indiana

Centralizing Tendencies in the Administration of Indiana PDF Author: Stephen Francis Weston
Publisher:
ISBN:
Category : Indiana
Languages : en
Pages : 299

Get Book Here

Book Description


Principles of Justice in Taxation

Principles of Justice in Taxation PDF Author: Weston Stephen Francis
Publisher: Hardpress Publishing
ISBN: 9781314272598
Category :
Languages : en
Pages : 312

Get Book Here

Book Description
Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

The Myth of Ownership

The Myth of Ownership PDF Author: Liam Murphy
Publisher: Oxford University Press
ISBN: 0199882142
Category : Philosophy
Languages : en
Pages : 239

Get Book Here

Book Description
In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness. Taking as a guiding principle the conventional nature of private property, Murphy and Nagel show how taxes can only be evaluated as part of the overall system of property rights that they help to create. Justice or injustice in taxation, they argue, can only mean justice or injustice in the system of property rights and entitlements that result from a particular regime. Taking up ethical issues about individual liberty, interpersonal obligation, and both collective and personal responsibility, Murphy and Nagel force us to reconsider how our tax policy shapes our system of property rights.

Taxation

Taxation PDF Author: Martin O'Neill
Publisher: Oxford University Press
ISBN: 0192557629
Category : Philosophy
Languages : en
Pages : 409

Get Book Here

Book Description
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.

Proportionality and Fair Taxation

Proportionality and Fair Taxation PDF Author: João Dácio Rolim
Publisher: Kluwer Law International
ISBN: 9789041158383
Category : EU-skattepolitik
Languages : en
Pages : 0

Get Book Here

Book Description
This in-depth coverage recognizes that tax law does not exist in isolation and reveals how tax law frequently overlaps with competition law, administrative law, environmental law, and constitutional law, and how principles from these areas of practice can affect the adjudication of tax cases. Proportionality and Fair Taxation is an important guide for all involved in tax law. Tax lawyers will find valuable insights that will help with both litigation and counselling whilst practitioners, academics, and policymakers will appreciate how the book reveals the extent to which an informed awareness of proportionality coupled with reasonableness is essential for the fair, consistent, and effective application of tax rules or measures. Order Proportionality and Fair Taxation by Joao Dacio Rolim for an in-depth discussion and practical guidance on the fundamental role of proportionality in tax matters

Classics in the Theory of Public Finance

Classics in the Theory of Public Finance PDF Author: Richard A. Musgrave
Publisher: Springer
ISBN: 1349234265
Category : Business & Economics
Languages : en
Pages : 264

Get Book Here

Book Description
This book was prepared mainly for specialists on the assumption that it would provide the background to an important neglected field of discussion in public finance. Since it was first published in 1958, the theory of public goods and its implications for public policy have become incorporated in the main body of the economic analysis of public finance in the literature. A glance at the footnotes of some of the standard textbooks on public finance indicates that this assembly of articles has not been in vain. Probably the most influential part of this collection has been the papers concerned with the theory of public expenditure, which contains two closely related elements. The first is as a part of welfare economics: under what conditions can Pareto optimality be achieved in an economic system in which some goods supplied are indivisible? The other strand of thought is concerned with the positive theory of the public sector: how can economic analysis be used in order to explain how the size and composition of the budget is actually determined?

A Treatise on the Law of Taxation

A Treatise on the Law of Taxation PDF Author: Thomas McIntyre Cooley
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 812

Get Book Here

Book Description


Catching Capital

Catching Capital PDF Author: Peter Dietsch
Publisher: Oxford University Press
ISBN: 0190251522
Category : Philosophy
Languages : en
Pages : 279

Get Book Here

Book Description
Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.