Taxation : philosophical perspectives / edited by Martin O'Neill and Shepley Orr.

Format:

Book

Contributor:

O'Neill, Martin, 1975- editor.

Orr, Shepley, editor.

Series:

Engaging philosophy

Language:

English

Subjects (All):

Taxation--Philosophy.

Taxation.

Physical Description:

xiv, 264 pages : illustrations ; 24 cm.

Edition:

First edition.

Place of Publication:

Oxford, United Kingdom : Oxford University Press, 2018.

Summary:

This is the first book to give a collective treatment of philosophical issues relating to tax. Given that the tax system is central to the operation of states and to the ways in which states interact with individual citizens, more interdisciplinary attention to conceptual and normative issues relating to tax is urgently needed.

Contents:

Part I On the Tax System: Normative and Conceptual Questions

1 What Political Philosophy Should Learn from Economics about Taxation p. 17 / Alan Hamlin

2 Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation p. 37 / Marc Fleurbaey

3 Striving for the Middle Ground: Taxation, Justice, and the Status of Private Rights p. 60 / Geoffrey Brennan

4 Taxing or Taking? Property Rhetoric and the Justice of Taxation p. 81 / Laura Biron

5 Libertarianism and Taxation p. 98 / Peter Vallentyne

6 Tax Policy and Fair Inequality p. 111 / Alexander W. Cappelen and Bertil Tungodden

7 Beggar Your Neighbour (Or Why You Do Want to Pay Your Taxes) p. 124 / Véronique Munoz-Dardé and M. G. F. Martin

Part II Tax Policy and Forms of Taxation: Philosophical Issues

8 The Case for a Progressive Benefits Tax p. 147 / Barbara H. Fried

9 Moral Objections to Inheritance Tax p. 167 / Stuart White

10 The Politics of Land Value Taxation p. 185 / Iain McLean

11 The State and Tax Competition: A Normative Perspective p. 203 / Peter Dietsch

12 Global Taxation and Accounting Arrangements: Some Normatively Desirable and Feasible Policy Recommendations p. 224 / Gillian Brock and Rachel McMaster.

Notes:

Includes bibliographical references and indexes.

ISBN:

0199609225

9780199609222

OCLC:

1017599982