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020 _a9781441991409
_9978-1-4419-9140-9
024 7 _a10.1007/978-1-4419-9140-9
_2doi
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_2bicssc
072 7 _aBUS064000
_2bisacsh
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_2thema
082 0 4 _a658.153
082 0 4 _a336.2
100 1 _aMcGee, Robert W.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
245 1 4 _aThe Philosophy of Taxation and Public Finance
_h[electronic resource] /
_cby Robert W. McGee.
250 _a1st ed. 2004.
264 1 _aNew York, NY :
_bSpringer US :
_bImprint: Springer,
_c2004.
300 _aIX, 313 p.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
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505 0 _aPreface -- 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.
520 _aMost 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?
650 0 _aTax accounting.
650 0 _aTax laws.
650 0 _aFinance.
650 0 _aPhilosophy and social sciences.
650 1 4 _aBusiness Taxation/Tax Law.
_0https://scigraph.springernature.com/ontologies/product-market-codes/511010
650 2 4 _aFinance, general.
_0https://scigraph.springernature.com/ontologies/product-market-codes/600000
650 2 4 _aPhilosophy of the Social Sciences.
_0https://scigraph.springernature.com/ontologies/product-market-codes/E36000
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9781441991393
776 0 8 _iPrinted edition:
_z9781402077166
776 0 8 _iPrinted edition:
_z9781441991416
856 4 0 _uhttps://s443-doi-org.br.lsproxy.net/10.1007/978-1-4419-9140-9
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