Notice bibliographique
- Notice
Type(s) de contenu et mode(s) de consultation : Texte noté : sans médiation
Titre(s) : Philosophical foundations of tax law [Texte imprimé] / edited by Monica Bhandari
Publication : Oxford, UK : Oxford university press, cop. 2017
Description matérielle : 1 vol. (VIII-310 p.) : ill. ; 26 cm
Collection : Philosophical foundations of law
Lien à la collection : Philosophical foundations of law
Comprend : Introduction to philosophical foundations of tax lawMonica Bhandari ; The "sinews
of the state" : historical justifications for taxes and tax law /John Snape ; Must
we pay for the British Museum? : taxation and the harm principle /John Stanton-Ife
; Tax evasion as crime /Stuart P. Green ; Kelsen, the principle of exclusion of contradictions,
and general anti-avoidance rules in tax law /John Prebble ; Michael Oakeshott and
the conservative disposition in tax law /Dominic de Cogan ; The justice of the tax
base and the case for income tax /Patrick Emerton and Kathryn James ; Tax policy and
the virtuous sovereign : Dworkinian equality and redistributive taxation /David G.
Duff ; A forced labour theory of property and taxation /Theodore P. Seto ; The philosophical
foundations of wealth transfer taxation /Jennifer Bird-Pollan ; Talents, types and
tags : what is the relevance of the endowment tax debate? /Henk Vording ; How is the
opera like a soup kitchen? /Miranda Perry Fleischer ; The right to autonomy as a moral
foundation for the realization in income taxation /Charles Delmotte
Note(s) : Includes bibliographical references and index
Tax law changes at a startling rate - not only does societal change bring with it
demands for change in the tax system, but changes in the political climate will force
change, as will many other competing pressures. With this pace of change, it is easy
to focus on the practical and forget the core underpinnings of the tax system and
their philosophical justifications. Taking a pause to remind ourselves of those principles
and how they can operate in the modern tax system is crucial to ensuring that the
tax system does not diverge too far from what it should be or could be. It is essential
to understand the answers to some of the seemingly basic questions that surround tax
before we can even begin to think about what a tax system should look like. This collection
brings together major themes and difficult questions in the philosophical foundations
of tax law. The chapters consider practical issues such as justification, enforcement,
design, and mechanics, and provide a full and coherent analysis of the basis for tax
law. 'Philosophical Foundations of Tax Law' allows the reader to consider how tax
systems should move forward in the modern world, with a sound philosophical basis,
to provide the practical tax system that the state requires and citizens deserve
Autre(s) auteur(s) : Bhandari, Monica. Éditeur scientifique
Sujet(s) : Philosophie -- Impôts -- Droit
Congrès et conférences
Indice(s) Dewey :
343.04 (23e éd.) = Droit fiscal
Identifiants, prix et caractéristiques : ISBN 9780198798439 (hbk). - ISBN 0198798431 (hbk)
Identifiant de la notice : ark:/12148/cb452533859
Notice n° :
FRBNF45253385
(notice reprise d'un réservoir extérieur)
