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Philosophical foundations of tax law

Autores adicionales: Bhandari, Monica -- editor

Series: Philosophical foundations of law Publicado por : Oxford University Press (Oxford, United Kingdom) Detalles físicos: xviii, 310 páginas ISBN:9780192519375.

Tema(s): Impuestos -- Legislación -- Filosofía | Impuestos -- Filosofía | Derecho tributario | Filosofía del derecho -- Filosofía

Año : 2017

Existencias ( 2 )
Notas de título ( 5 )

Tipo de ítem	Ubicación actual	Colección	Signatura	Copia número	Estado	Fecha de vencimiento	Código de barras	Reserva de ítems
Libro	Claustro 3er piso	Libro	343.0401 P568f (Navegar estantería)	Ej.1	Disponible		100154245
Libro	Claustro 3er piso	Libro	343.0401 P568f (Navegar estantería)	Ej.2	Disponible		100154501

Total de reservas: 0

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12. The Right to Autonomy as a Moral Foundation for the Realization Principle in Income TaxationIndex

Cover; Philosophical Foundations of Tax Law; Copyright; Acknowledgements; Contents; List of Contributors; Introduction to Philosophical Foundations of Tax Law; PART I JUSTIFICATION FOR TAX AND ENFORCEMENT; 1. The 'Sinews of the State': Historical Justifications for Taxes and Tax Law; 2. Must We Pay for the British Museum? Taxation and the Harm Principle; 3. Tax Evasion as Crime; 4. Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law; PART II DESIGN AND MECHANICS OF THE TAX SYSTEM: GENERAL PRINCIPLES

5. Michael Oakeshott and the Conservative Disposition in Tax Law6. The Justice of the Tax Base and the Case for Income Tax; 7. Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation; PART III DESIGN AND MECHANICS OF THE TAX SYSTEM: WEALTH AND PROPERTY; 8. A Forced Labour Theory of Property and Taxation; 9. The Philosophical Foundations of Wealth Transfer Taxation; 10. Talents, Types, and Tags: What Is the Relevance of the Endowment Tax Debate?; 11. How Is the Opera Like a Soup Kitchen?

This collection brings together major themes and difficult questions in the philosophical foundations of tax law. It 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.

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