Distributive Justice And Taxation

Author : Jørgen Pedersen
Publisher : Routledge
Page : 242 pages
File Size : 45,9 Mb
Release : 2020-12-29
Category : Business & Economics
ISBN : 9781000334289

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Distributive Justice and Taxation by Jørgen Pedersen Pdf

Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have additional access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation – one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science, and economics.

Author : Jørgen Pedersen (Professor of Practical Philosophy)
Publisher : Routledge
Page : 234 pages
File Size : 51,6 Mb
Release : 2021
Category : Business & Economics
ISBN : 1000334171

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Distributive Justice and Taxation by Jørgen Pedersen (Professor of Practical Philosophy) Pdf

Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and serious consequences on the lives of the people. There are therefore important questions to be asked regarding the justice of that distribution: Is it just that some people inherit large fortunes while others inherit nothing? Do rich people have additional access to political power because of their wealth? If so, is that just? And should the ambition for economic policies be to combat poverty, or to reduce inequality? This book explores these questions and a number of others through the analysis of related theories, spanning from strong egalitarian theories on the left to right-wing libertarianism. The chapters also explicitly examine the case of taxation - one of the most important and controversial measures of distribution of goods in society. Placing emphasis on the case of Norway and using data from both the UK and USA as a point of comparison, the work details and explores the key features of the tax system. It concludes by presenting and evaluating arguments for and against taxes such as income tax, wealth tax, and inheritance tax. This book is essential reading for those interested in distributive justice, as well as students and scholars of philosophy, law, political science, and economics.

Author : Liam Murphy,Thomas Nagel
Publisher : Oxford University Press
Page : 240 pages
File Size : 45,7 Mb
Release : 2002-04-11
Category : Philosophy
ISBN : 9780199882144

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The Myth of Ownership by Liam Murphy,Thomas Nagel Pdf

In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic and distributive justice. Taxes arouse strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of fairness. Taking as a guiding principle the conventional nature of private property, Murphy and Nagel show how taxes can only be evaluated as part of the overall system of property rights that they help to create. Justice or injustice in taxation, they argue, can only mean justice or injustice in the system of property rights and entitlements that result from a particular regime. Taking up ethical issues about individual liberty, interpersonal obligation, and both collective and personal responsibility, Murphy and Nagel force us to reconsider how our tax policy shapes our system of property rights.

Author : Ellen Frankel Paul,Fred D. Miller (Jr.),Jeffrey Paul
Publisher : Cambridge University Press
Page : 324 pages
File Size : 47,5 Mb
Release : 2006-08-14
Category : Business & Economics
ISBN : 0521685990

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Taxation, Economic Prosperity, and Distributive Justice: Volume 23, Part 2 by Ellen Frankel Paul,Fred D. Miller (Jr.),Jeffrey Paul Pdf

Publisher description

Author : Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak
Publisher : Springer
Page : 236 pages
File Size : 46,8 Mb
Release : 2015-01-20
Category : Law
ISBN : 9783319134581

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Philosophical Explorations of Justice and Taxation by Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak Pdf

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.

Author : Stephen Francis Weston
Publisher : Unknown
Page : 312 pages
File Size : 45,7 Mb
Release : 1968
Category : Law
ISBN : STANFORD:36105044133812

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Principles of Justice in Taxation by Stephen Francis Weston Pdf

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 55,9 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : John A. Ryan
Publisher : Read Books Ltd
Page : 428 pages
File Size : 53,5 Mb
Release : 2013-04-16
Category : History
ISBN : 9781473388772

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Distributive Justice by John A. Ryan Pdf

Monsignor John Augustine Ryan was a leading moral theologian, priest, professor, author, and social justice advocate. Ryan lived during a decisive moment in the development of Catholic social teaching within the United States. The largest influx of immigrants in America’s history, the emancipation of American slaves, and the industrial revolution had produced a new social climate in the early twentieth century, and the Church faced increasing pressure to take a stance on questions of social reform. Drawing upon Aristotelian notions of natural law ethics, Ryan outlines a very contemporary liberal concept of the just distribution of profit in relation to contribution, merit, and special talents.

Author : John A. Ryan
Publisher : Good Press
Page : 254 pages
File Size : 40,7 Mb
Release : 2021-05-18
Category : History
ISBN : EAN:4057664577122

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Distributive Justice: The Right and Wrong of Our Present Distribution of Wealth by John A. Ryan Pdf

This book attempts to systematically and comprehensively discuss the fairness of the industrial product distribution process. Since products are actually distributed among landlords, capitalists, merchants, and laborers, the moral aspects of distribution are studied with reference to these four classes. Although their rights and obligations constitute the main theme of this book, they have also worked hard to put forward reform proposals to eliminate the main shortcomings of the current system and bring a greater degree of justice.

Author : Allan M. Maslove
Publisher : University of Toronto Press
Page : 176 pages
File Size : 43,9 Mb
Release : 1993-12-15
Category : Business & Economics
ISBN : 9781442655850

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Fairness in Taxation by Allan M. Maslove Pdf

The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.

Author : Dominic de Cogan,Peter Harris
Publisher : Bloomsbury Publishing
Page : 440 pages
File Size : 42,6 Mb
Release : 2020-11-12
Category : Law
ISBN : 9781509935017

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Tax Justice and Tax Law by Dominic de Cogan,Peter Harris Pdf

Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.

Author : Joseph J. Thorndike,Dennis J. Ventry
Publisher : The Urban Insitute
Page : 310 pages
File Size : 41,8 Mb
Release : 2002
Category : Business & Economics
ISBN : 0877667071

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Tax Justice by Joseph J. Thorndike,Dennis J. Ventry Pdf

"As inequalities in wealth and income have widened over the past two decades, renewed attention has been focused on the question of 'tax justice'--i.e., to what extent the tax system should be use to redress socioeconomic disparities. This collection brings together leading scholars from law, history, and economics to examine the question from several angles." Kirk J. Stark [back cover].

Author : Yannick Vanderborght
Publisher : Presses univ. de Louvain
Page : 423 pages
File Size : 41,7 Mb
Release : 2011-10-27
Category : Philosophy
ISBN : 9782874632754

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Arguing about Justice by Yannick Vanderborght Pdf

Fifty of today's finest thinkers were asked to let their imaginations run free to advance new ideas on a wide range of social and political issues. They did so as friends, on the occasion of Philippe Van Parijs's sixtieth birthday.

Author : Martin O'Neill,Shepley Orr
Publisher : Oxford University Press
Page : 272 pages
File Size : 48,7 Mb
Release : 2018-07-19
Category : Philosophy
ISBN : 9780192557629

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Taxation by Martin O'Neill,Shepley Orr Pdf

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 51,8 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893

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Ethics and Taxation by Robert F. van Brederode Pdf

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.