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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... 24 The Value Added Tax 219 25 The Retail Consumption Tax 225 26 Excise Taxes 231 27 Estate , Gift and Inheritance Taxes 241 28 Capital Gains Taxes 245 29 Tariffs as a Form of Taxation 247 vi 31 User Fees 32 Lotteries PART FIVE : THE.
Robert W. McGee. vi 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 ...
... fees , such as licenses , franchises and permits ; special assessments , such as an assessment to pave a road ; and ... user fees . This chapter will concentrate on taxes proper , although many of the same arguments can be used for the ...
... user fees , the charge that the government places only on those who use a particular government service . Examples include entrance fees to government parks and fees for using toll roads . Is it ethical to sneak into a government park ...
... user fees , because the necessity argument does not apply . Whereas individuals must use roads in order to have a normal life , such is not the case with government parks . Although privately owned parks are generally in better shape ...
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 |