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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... problems is that all of these things cost money . The philosophical problem with this line of argument is that it is a non sequitur . In its generic form , the argument runs something like this : There is an unmet need , therefore the ...
... problem with private delivery is that the government of the United States arrests anyone who tries to compete against its first class mail delivery service monopoly by offering better service at lower cost . Although the post office is ...
... problem has not been solved . We still must decide which government should do it . Let's take the structure of the government of the United States as an example . There are basically three levels of government -- federal state and local ...
... problem with the argument that government should do whatever individuals cannot do for themselves is that perhaps some things should not be done at all , either by governments or by individuals . This argument , too , is based on a non ...
... Problems , Private Solutions , in Lawrence W. Reed , editor , Private Cures for Public Ills : The Promise of Privatization , Irvington - on - Hudson , NY : Foundation for Economic Education , 1996 , pp . 68-77 ; Richard Barbarick ...
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 |