The Philosophy of Taxation and Public Finance

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Springer Science & Business Media, Jun 27, 2011 - Business & Economics - 313 pages
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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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Contents

What Should Government
3
When Can Taxation Be Justified?
15
vi
29
Is Taxation Theft?
35
Jewish Views on the Ethics of Tax Evasion
45
Christian Views on Tax Evasion
55
Tax Evasion in Islam
66
Tax Evasion in Emerging Economies
75
Earmarking Taxes
162
The Supermajority Requirement
171
Should Taxes be Visible or Hidden?
181
15
189
45
196
55
203
22
211
24
219

Taxation and Social Engineering
82
The Void for Vagueness Doctrine
89
Is Tax Competition Harmful?
105
Is the Ability to Pay Principle Ethically Bankrupt?
113
The Case for a Maximum
121
Financing Education
143
Reform Privatize or Abolish?
155
26
231
27
240
The Tax System of a Free Society
267
References 277
276
Name Index
301
Subject Index
309
Copyright

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About the author (2011)

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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