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The Resource Philosophical foundations of tax law

Philosophical foundations of tax law

Label
Philosophical foundations of tax law
Title
Philosophical foundations of tax law
Contributor
Subject
Language
eng
Summary
This collection of essays deals with 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Bhandari, M
Series statement
Philosophical foundations of law
http://library.link/vocab/subjectName
  • canons of taxation
  • tax law
  • tax evasion
  • anti-avoidance
  • immovable property
  • inheritance tax
  • substance over form
Label
Philosophical foundations of tax law
Instantiates
Publication
Contents
  • Introduction
  • Bhandari, M.
  • ; p. 1-5
  • The "Sinews of the State" : historical justifications for taxes and tax law
  • Snape, J.
  • ; p. 9-33
  • Must we pay for the British Museum? Taxation and the harm principle
  • Stanton-Ife, J.
  • ; p. 35-56
  • Tax evasion as crime
  • Green, S.
  • ; p. 57-78
  • Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law
  • Prebble, J.
  • ; p. 79-99
  • Michael Oakeshott and the conservative disposition in tax law
  • Cogan, D. de
  • ; p. 101-124
  • The justice of the tax base and the case for income tax
  • Emerton, P.
  • James, K.
  • ; p. 125-166
  • Tax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation
  • Duff, D.G.
  • ; p. 167-191
  • A forced labour theory of property and taxation
  • Seto, T.P.
  • ; p. 193-216
  • The philosophical foundations of wealth transfer taxation
  • Bird-Pollan, J.
  • ; p. 217-232
  • Talents, types, and tags : what is the relevance of the endowment tax debate?
  • Vording, H.
  • ; p. 233-254
  • How is the opera like a soup kitchen?
  • Perry Fleischer, M.
  • ; p. 255-280
  • The right to autonomy as a moral foundation for the realization principle in income taxation
  • Delmotte, C.
  • ; p. 281-303
Extent
viii, 310 p.
Isbn
9780198798439
Label
Philosophical foundations of tax law
Publication
Contents
  • Introduction
  • Bhandari, M.
  • ; p. 1-5
  • The "Sinews of the State" : historical justifications for taxes and tax law
  • Snape, J.
  • ; p. 9-33
  • Must we pay for the British Museum? Taxation and the harm principle
  • Stanton-Ife, J.
  • ; p. 35-56
  • Tax evasion as crime
  • Green, S.
  • ; p. 57-78
  • Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law
  • Prebble, J.
  • ; p. 79-99
  • Michael Oakeshott and the conservative disposition in tax law
  • Cogan, D. de
  • ; p. 101-124
  • The justice of the tax base and the case for income tax
  • Emerton, P.
  • James, K.
  • ; p. 125-166
  • Tax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation
  • Duff, D.G.
  • ; p. 167-191
  • A forced labour theory of property and taxation
  • Seto, T.P.
  • ; p. 193-216
  • The philosophical foundations of wealth transfer taxation
  • Bird-Pollan, J.
  • ; p. 217-232
  • Talents, types, and tags : what is the relevance of the endowment tax debate?
  • Vording, H.
  • ; p. 233-254
  • How is the opera like a soup kitchen?
  • Perry Fleischer, M.
  • ; p. 255-280
  • The right to autonomy as a moral foundation for the realization principle in income taxation
  • Delmotte, C.
  • ; p. 281-303
Extent
viii, 310 p.
Isbn
9780198798439

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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