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 70
... 31 User Fees 32 Lotteries PART FIVE : THE TAX SYSTEM OF A FREE SOCIETY 33 The Tax System of a Free Society References Name Index Subject Index 259 265 267 277 301 309 PREFACE Although I had heard of taxation as a child 30 255 The Property ...
... tax system was used not only to raise funds for government but also to encourage certain activities while discouraging others . I learned how government at all levels wasted billions of dollars doing unproductive things and things it ...
... taxation , economics , law and philosophy . He is a certified public accountant ( CPA ) ... tax practitioner for many years before becoming an academic and continues to ... system for the Latvian Finance Ministry . INTRODUCTION AND OVERVIEW.
... TAX EVASION UNETHICAL ? This chapter involves several related questions ... system ? What about taxes that are used to pay for " porkbarrel ... taxing power into three JUSTIFIED? 234 When Can Taxation Be Justified?
... system , but a private pension system which you cannot invest in because Social Security taxes have taken all of the income that would have been available for this purpose would have been a much better investment ? 56 Is there any moral ...
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 |