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    Philosophical foundations of tax law / edited by Monica Bhandari.

    • Title:Philosophical foundations of tax law / edited by Monica Bhandari.
    •    
    • Other Contributors/Collections:Bhandari, Monica, editor.
      UPSO eCollections (University Press Scholarship Online) UBC OSO 2017 Collection.
    • Published/Created:Oxford, United Kingdom : Oxford University Press, 2017.
    • Holdings

      • Location:ONLINEWhere is this?
      • Call Number: K4460
      • Number of Items:
        0
      • Status:No information available 
       
    • Library of Congress Subjects:Taxation--Law and legislation--Philosophy.
      Taxation--Social aspects.
    • Edition:First edition.
    • Description:1 online resource.
    • Series:Philosophical foundations of law.
    • Summary: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.
    • Reproduction note:Electronic reproduction. Oxford Available via World Wide Web.
    • Notes:Includes bibliographical references and index.
      Description based on print version record.
    • ISBN:9780191839436 (electronic bk.)
      0191839434 (electronic bk.)
      9780198798439 (hbk)
      0198798431 (hbk)
    • Contents:Introduction to philosophical foundations of tax law / Monica 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.
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