The Philosophy of Taxation and Public Finance
Robert W McGee (Author)
Most 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: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?
1 online resource (IX, 313 pages)
9781441991409, 1441991409
1058867846
Available in another form:
Preface
One: Introduction and Overview
1 What Should Government Do?
Two: When Can Taxation be Justified?
2 When Can Taxation Be Justified?
3 Is Taxation Theft?
4 Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion?
5 Jewish Views on the Ethics of Tax Evasion
6 Christian Views on Tax Evasion
7 Tax Evasion in Islam
8 The Baha'i Perspective on Tax Evasion
9 Tax Evasion in Emerging Economies
Three: Philosophical Issues
10 Taxation and Social Engineering
11 The Void for Vagueness Doctrine
12 Is Tax Competition Harmful?
13 Is the Ability to Pay Principle Ethically Bankrupt?
14 The Case for a Maximum Tax
15 Secession as a Tool of Public Finance
16 Financing Education
17 Social Security: Reform, Privatize or Abolish?
18 Earmarking Taxes
19 The Supermajority Requirement
20 Should Taxes be Visible or Hidden?
Four: Attributes And Types Of Taxation
21 Tax Attributes
22 The Individual Income Tax
23 The Corporate Income Tax
24 The Value Added Tax
25 The Retail Consumption Tax
26 Excise Taxes
27 Estate, Gift and Inheritance Taxes
28 Capital Gains Taxes
29 Tariffs as a Form of Taxation
30 The Property Tax
31 User Fees
32 Lotteries
Five: The Tax System Of A Free Society
33 The Tax System of a Free Society
References
Name Index
English