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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... tax rules that President Roosevelt signed into law forced my employer to take out a portion of what I earned and send it to Washington . It made me start to wonder whether FDR was as great a president as my father said he was . In a ...
... taxation , economics , law and philosophy . He is a certified public accountant ( CPA ) and attorney , has taught ... tax practitioner for many years before becoming an academic and continues to act as a consultant . One of his clients ...
... taxes to pay for the services . Another problem with the argument that ... regulations fall into this category . Government regulations are sometimes aimed at ... Law & Business 13 ( 3 ) : 491-562 ( 1993 ) ; Robert W. McGee , The Moral ...
... tax under divine law . According to some interpreters of Jewish law , there is an obligation to pay taxes . Anyone who cheats on income taxes transgresses the law prohibiting robbery , whether the king ( government ) be Jewish or non ...
... to Repeal the Antidumping Laws . Northwestern Journal of International Law & Business 13 ( 3 ) : 491-562 ( 1993 ) . For a comprehensive discussion of the Fifth Amendment takings clause When Can Taxation be Justified ? 27.
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 |