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Author: Steven M. Sheffrin
Publisher: Cambridge University Press
ISBN: 0521195624
Category : Business & Economics
Languages : en
Pages : 263
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Book Description
Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means something else: primarily receiving benefits commensurate with the taxes one pays, being treated with basic respect by the law and the tax authorities, and respecting legitimate efforts to earn income. The average person is not totally indifferent to inequality, but concerns for redistribution are moderated by the extent to which income and wealth have been perceived to be earned through honest effort. This book demonstrates how an understanding of "folk justice" can deepen our understanding of how tax systems actually work and how they might potentially be reformed.
Author: Steven M. Sheffrin
Publisher: Cambridge University Press
ISBN: 0521195624
Category : Business & Economics
Languages : en
Pages : 263
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Book Description
Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means something else: primarily receiving benefits commensurate with the taxes one pays, being treated with basic respect by the law and the tax authorities, and respecting legitimate efforts to earn income. The average person is not totally indifferent to inequality, but concerns for redistribution are moderated by the extent to which income and wealth have been perceived to be earned through honest effort. This book demonstrates how an understanding of "folk justice" can deepen our understanding of how tax systems actually work and how they might potentially be reformed.
Author: Steven M. Sheffrin
Publisher: Cambridge University Press
ISBN: 1107276284
Category : Political Science
Languages : en
Pages : 263
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Book Description
Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
Author: Thomas Pogge
Publisher: Oxford University Press
ISBN: 019103861X
Category : Business & Economics
Languages : en
Pages : 383
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Book Description
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
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Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509935010
Category : Law
Languages : en
Pages : 453
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Book Description
Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.
Author: Zhang Wenxi
Publisher: Taylor & Francis
ISBN: 1003804950
Category : Philosophy
Languages : en
Pages : 261
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Book Description
This book attempts to answer the question “what on earth is the Marxist political philosophy?” The author discusses Karl Marx's vision of the good life and the good society, focusing in particular on the interrelationship between property and justice. Strictly speaking, the subject of the present book should not be placed within an a priori conceptual framework, which essentially focuses on academic notions of the good society, good government and justice. However, for the purposes of this book, Marxist political philosophy, namely communism, is already embodied in two aspects. This book argues that it is the noisy and confusing modern political philosophy that obscures the actualisation of human nature unfolded by the Marxist political philosophy before us. The book will be essential reading for students and scholars of philosophy, Marxism, Chinese studies and Chinese Marxist philosophy.
Author: Helmut P. Gaisbauer
Publisher: Springer
ISBN: 3319134582
Category : Law
Languages : en
Pages : 232
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Book Description
This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.
Author: Peter J. Hammer
Publisher: Wayne State University Press
ISBN: 0814338453
Category : Biography & Autobiography
Languages : en
Pages : 370
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Book Description
The Honorable Damon J. Keith was appointed to the federal bench in 1967 and has served as a judge on the United States Court of Appeals for the Sixth Circuit since 1977, where he has been an eloquent defender of civil and constitutional rights and a vigorous enforcer of civil rights law. In Crusader for Justice: Federal Judge Damon J. Keith, authors Peter J. Hammer and Trevor W. Coleman presents the first ever biography of native Detroiter Judge Keith, surveying his education, important influences, major cases, and professional and personal commitments. Along the way, the authors consult a host of Keith's notable friends and colleagues, including former White House deputy counsel John Dean, Supreme Court Justice Clarence Thomas, and industrialist Edsel Ford II for this candid and comprehensive volume. Hammer and Coleman trace Keith's early life, from his public school days in Detroit to his time serving in the segregated U.S. army and his law school years at Howard University at the dawn of the Civil Rights era. They reveal how Keith's passion for racial and social justice informed his career, as he became co-chairman of Michigan's first Civil Rights Commission and negotiated the politics of his appointment to the federal judiciary. The authors go on to detail Keith's most famous cases, including the Pontiac Busing and Hamtramck Housing cases, the 1977 Detroit Police affirmative action case, the so-called Keith Case (United States v. U.S. District Court), and the Detroit Free Press v. Ashcroft case in 2002. They also trace Keith's personal commitment to mentoring young black lawyers, provide a candid look behind the scenes at the dynamics and politics of the Sixth Circuit Court of Appeals, and even discuss some of Keith's difficult relationships, for instance with the Detroit NAACP and Supreme Court Justice Clarence Thomas. Judge Keith's forty-five years on the bench offer a unique viewpoint on a tumultuous era of American and legal history. Readers interested in Civil Rights-era law, politics, and personalities will appreciate the portrait of Keith's fortitude and conviction in Crusader for Justice. More information can be found at crusaderforjustice.com
Author: Thomas Mulligan
Publisher: Routledge
ISBN: 1351980777
Category : Philosophy
Languages : en
Pages : 238
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Book Description
Like American politics, the academic debate over justice is polarized, with almost all theories of justice falling within one of two traditions: egalitarianism and libertarianism. This book provides an alternative to the partisan standoff by focusing not on equality or liberty, but on the idea that we should give people the things that they deserve. Mulligan sets forth a theory of economic justice—meritocracy—which rests upon a desert principle and is distinctive from existing work in two ways. First, meritocracy is grounded in empirical research on how human beings think, intuitively, about justice. Research in social psychology and experimental economics reveals that people simply don’t think that social goods should be distributed equally, nor do they dismiss the idea of social justice. Across ideological and cultural lines, people believe that rewards should reflect merit. Second, the book discusses hot-button political issues and makes concrete policy recommendations. These issues include anti-meritocratic bias against women and racial minorities and the United States’ widening economic inequality. Justice and the Meritocratic State offers a new theory of justice and provides solutions to our most vexing social and economic problems. It will be of keen interest to philosophers, economists, and political theorists.
Author: Geoffrey Propheter
Publisher: Springer Nature
ISBN: 3031187903
Category : Business & Economics
Languages : en
Pages : 201
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Book Description
This book updates the public policy dialogue on major league sports facilities and the property tax in the US. By providing a rigorous treatment of the property tax within the context of major league sports facilities, this volume debunks the widely asserted claim that most major league teams do not pay property taxes. The chapters methodically lay out the property tax status of every activity major league facility, the actual worth of that property tax expenditure, and the impact of property tax exemptions on local public services. Using empirical data, the volume provides a foundation for informed policy making regarding major league sports facilities. As such, this book will be a useful tool for researchers and students in sports economics, sports management, public policy, and public finance, as well as practitioners involved in the policy process. Economists have extensively studied the billions of dollars that state and local governments have devoted to funding professional sports stadiums. However, the implicit subsidies that stadiums typically receive through property tax exemptions has received scant attention. In Major League Sports and the Property Tax, Geoffrey Propheter thoroughly examines the common practice of removing sports venues from local tax rolls, which results in millions of dollars in forgone tax revenue that is often not reported in the public accounting of costs. Propheter provides a detailed examination of how property taxes are administered and the implications that derive from stadium property tax exemptions and abatements. His comprehensive analysis presents stylized facts and specific examples that provide the most thorough treatment on the subject to date. The breadth of analysis and meticulous coverage of relevant issues demonstrates why Propheter has emerged as a leading expert on the economics of stadiums. This is perhaps the most important book on the public financing of stadiums written in the past decade, and anyone interested in stadium economics will want their own copy to read and reference. JC Bradbury, Professor of Economics, Kennesaw State University
