Philosophical explorations of justice and taxation : national and global issues
Author(s)
Bibliographic Information
Philosophical explorations of justice and taxation : national and global issues
(Ius gentium : comparative perspectives on law and justice, v. 40)
Springer, c2015
Available at 7 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references
Description and Table of Contents
Description
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.
Table of Contents
- 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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