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
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... percent of his income to the federal government . I was shocked that my government in the land of the free and the ... percentage to the British government and that Michael Caine left England because of its high taxes under Harold Wilson ...
... countries around the world . We could cut the defense budget by more than 50 percent if we quit being the world's policeman and brought the troops 7 home . There is no need for any American 6 The Philosophy of Taxation and Public Finance.
... no income pay no income tax . And those who have high incomes often ( but not always ) pay a large income tax . Those who have lower incomes may pay a higher percentage of their income When Can Taxation be Justified ? 17.
... percent of the taxpayers . " It seems like the distribution of the tax burden in this case is grossly unfair to the ... percentage of their income for taxes ? If not , could it be said that the poor ( which are in the majority ) are ...
... percentage of the debt ; but this duty arises rather from the law of the prince who determines how that sum of money which is necessary shall be raised . 26 Basically , Berardi is saying that where there is no contract there is no ...
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 |