The Philosophy of Taxation and Public Finance

The Philosophy of Taxation and Public Finance
ISBN-10
1441991409
ISBN-13
9781441991409
Category
Business & Economics
Pages
313
Language
English
Published
2011-06-27
Publisher
Springer Science & Business Media
Author
Robert W. McGee

Description

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?

Similar books

  • Taxation and Public Finance in Transition and Developing Economies
    By Robert W. McGee

    Journal of Accounting, Ethics & Public Policy 1(3): 380–399, reprinted in Robert W. McGee, editor, The Ethics of Tax Evasion. Dumont, NJ: The Dumont Institute for Public Policy Research, pp. 242–258. Murtuza, Athar and S.M. Ghazanfar.

  • Trouble Spots in Taxation: Essays in the Philosophy of Taxation and Other Public Finance Problems
    By Harold Martin Groves

    Trouble Spots in Taxation: Essays in the Philosophy of Taxation and Other Public Finance Problems

  • The Ethics of Tax Evasion: Perspectives in Theory and Practice
    By Robert W. McGee

    Armstrong, Mary Beth and Jack Robison (1998). “Ethics in Taxation.” Journal of Accounting, Ethics & Public Policy, Volume 1, Number 4, 535–557, reprinted in Robert W. McGee (ed.), The Ethics of Tax Evasion, Dumont, NJ: The Dumont ...

  • The Ethics of Tax Evasion: Perspectives in Theory and Practice
    By Robert W. McGee

    Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world.

  • Taxation: Philosophical Perspectives
    By Martin O'Neill, Shepley Orr

    This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens.

  • Handbook of Public Economics
    By Alan J. Auerbach, Emmanuel Saez, Martin Feldstein

    In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications.

  • Corporate Governance in Transition Economies
    By Robert W. McGee

    This book was written to help fill that gap. Corporate Governance in Transition Economies is the fifth in a series to examine accounting and financial system reform in transition and developing economies.

  • The New Dynamic Public Finance
    By Narayana R. Kocherlakota

    In this book, Narayana Kocherlakota surveys and discusses this exciting new approach to public finance.

  • Handbook of Public Economics
    By Alan J. Auerbach, Emmanuel Saez, Martin Feldstein

    In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new research about mechanisms that underlie both public finance theories and applications.

  • Public Finance and Public Policy in the New Century
    By Hans-Werner Sinn, Sijbren Cnossen

    The sixteen essays in this book were written to celebrate the ninetieth birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich.