The Philosophy of Taxation and Public FinanceMost 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: |
From inside the book
Results 1-5 of 47
... Competition Harmful ? 105 13 14 Is the Ability to Pay Principle Ethically Bankrupt ? The Case for a Maximum Tax 111 121 15 Secession as a Tool of Public Finance 125 16 Financing Education 143 17 Social Security : Reform , Privatize or ...
... compete against its first class mail delivery service monopoly by offering better service at lower cost . Although the post office is one of the favorite targets for privatization , it is not the only one . Just about everything that ...
... competitive market . Competition in money would likely result in lower inflation , and since inflation is a form of taxation , that means that privatizing money would result in lower taxes . 30 Federal government projects are notorious ...
... competitors from competing in order for a monopoly to exist . Some economists have realized this and have called for the total repeal of the antitrust laws , since companies use these laws to protect themselves from competition.34 33 ...
... Competition or Monopoly ? London : Institute of Economic Affairs , 1970 ; Ian Senior , Liberating the Letter : A Proposal to Privatise the Post Office . London : Institute of Economic Affairs , 1983 ; Douglas K. Adie , Monopoly Mail ...
Contents
9 | |
29 | |
and Abetting Tax Evasion? | 41 |
Christian Views on Tax Evasion | 55 |
Tax Evasion in Islam | 66 |
9 | 75 |
10 | 82 |
The Void for Vagueness Doctrine | 89 |
Earmarking Taxes | 162 |
The Supermajority Requirement | 171 |
Should Taxes be Visible or Hidden? | 179 |
22 | 193 |
23 | 214 |
25 | 223 |
The Tax System of a Free Society | 267 |
References 277 | 276 |
Is Tax Competition Harmful? | 105 |
14 | 112 |
121 | 139 |
17 | 154 |
Name Index | 301 |
Estate Gift and Inheritance Taxes | 309 |