Philosophical explorations of justice and taxation : national and global issues
著者
書誌事項
Philosophical explorations of justice and taxation : national and global issues
(Ius gentium : comparative perspectives on law and justice, v. 40)
Springer, c2015
大学図書館所蔵 全7件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references
内容説明・目次
内容説明
This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.
目次
- List of Contributors .- Outlining the Field of Tax Justice
- Helmut P. Gaisbauer, Gottfried Schweiger and Clemens Sedmak.- Section I: Grounding Taxation.- Fiscal Justice and Justified Trust
- Clemens Sedmak Helmut P. Gaisbauer.- Taxation and the Duty to Alleviate Poverty
- Gottfried Schweiger.- Justice, Equality and Taxation
- Dietmar von der Pfordten.- 'You did not build that road' - Reciprocity, Benefits, Opportunities and Taxing the Extremely Rich
- Bruno Verbeek.- The Challenge of Tax Avoidance for Social Justice in Taxation
- Benjamin Alarie.- Section II: Justifying different Types of Taxation.- Why Taxing Consumption? Justifications, Objections and Social Cooperation
- Xavier Landes.- Egalitarianism and Consumption Tax
- Daniel Halliday.- Ethical Taxation: Progressivity, Efficiency and Hourly Averaging
- Douglas Bamford.- Why do the Public Oppose Inheritance Taxes?
- Rajiv Prabhakar.- The Role of Expressive versus Instrumental Preferences in U.S. Attitudes toward Taxation and Redistribution
- Kirk Stark.- Section III: International and Global Taxation.- What Burden should Fiscal Policy Bear in Fighting Global Injustice?
- Gillian Brock.- A Global Luxuries Tax
- Timothy Mawe and Vittorio Bufacchi.- Taxation: Its Justification and Application to Global Contexts
- Teppo Eskelinen and Arto Laitinen.
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