Philosophical Foundations Of Tax Law

Author : Monica Bhandari
Publisher : Oxford University Press
Page : 321 pages
File Size : 48,6 Mb
Release : 2017
Category : Law
ISBN : 9780198798439

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Philosophical Foundations of Tax Law by Monica Bhandari Pdf

Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together 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. Philosophical Foundations of Tax Law 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.

Author : Wil Waluchow,Stefan Sciaraffa
Publisher : Oxford University Press
Page : 386 pages
File Size : 47,9 Mb
Release : 2013-03-14
Category : Law
ISBN : 9780199675517

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Philosophical Foundations of the Nature of Law by Wil Waluchow,Stefan Sciaraffa Pdf

This volume examines power-sharing agreements, their legitimacy and their compatibility with human rights law. Providing a clear, accessible introduction to the political science and human rights law on the issue, the book is an invaluable guide to all those engaged with transitional justice, peace agreements, and human rights.

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 301 pages
File Size : 43,6 Mb
Release : 2011-06-27
Category : Business & Economics
ISBN : 9781441991409

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The Philosophy of Taxation and Public Finance by Robert W. McGee Pdf

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?

Author : Martin O'Neill,Shepley Orr
Publisher : Oxford University Press
Page : 272 pages
File Size : 44,5 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 : John Oberdiek
Publisher : Unknown
Page : 464 pages
File Size : 47,8 Mb
Release : 2014-02
Category : Law
ISBN : 9780198701385

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Philosophical Foundations of the Law of Torts by John Oberdiek Pdf

This book offers a rich insight into the law of torts and cognate fileds, and will be of broad interest to those working in legal and moral philosophy. It has contributions from all over the world and represents the state-of-the art in tort theory.

Author : Andrei Marmor,Scott Soames
Publisher : OUP Oxford
Page : 288 pages
File Size : 49,7 Mb
Release : 2013-01-31
Category : Law
ISBN : 9780191654756

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Philosophical Foundations of Language in the Law by Andrei Marmor,Scott Soames Pdf

This collection brings together the best contemporary philosophical work in the area of intersection between philosophy of language and the law. Some of the contributors are philosophers of language who are interested in applying advances in philosophy of language to legal issues, and some of the participants are philosophers of law who are interested in applying insights and theories from philosophy of language to their work on the nature of law and legal interpretation. By making this body of recent work available in a single volume, readers will gain both a general overview of the various interactions between language and law, and also detailed analyses of particular areas in which this interaction is manifest. The contributions to this volume are grouped under three main general areas: The first area concerns a critical assessment, in light of recent advances in philosophy of language, of the foundational role of language in understanding the nature of law itself. The second main area concerns a number of ways in which an understanding of language can resolve some of the issues prevalent in legal interpretation, such as the various ways in which semantic content can differ from law's assertive content; the contribution of presuppositions and pragmatic implicatures in understanding what the law conveys; the role of vagueness in legal language, for example. The third general topic concerns the role of language in the context of particular legal doctrines and legal solutions to practical problems, such as the legal definitions of inchoate crimes, the legal definition of torture, or the contractual doctrines concerning default rules. Together, these three key issues cover a wide range of philosophical interests in law that can be elucidated by a better understanding of language and linguistic communication.

Author : Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak
Publisher : Springer
Page : 232 pages
File Size : 51,6 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 : Klaus Mathis
Publisher : Springer Science & Business Media
Page : 222 pages
File Size : 46,7 Mb
Release : 2009-03-18
Category : Law
ISBN : 9781402097980

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Efficiency Instead of Justice? by Klaus Mathis Pdf

Economic analysis of law is an interesting and challenging attempt to employ the concepts and reasoning methods of modern economic theory so as to gain a deeper understanding of legal problems. According to Richard A. Posner it is the role of the law to encourage market competition and, where the market fails because transaction costs are too high, to simulate the result of competitive markets. This would maximize economic efficiency and social wealth. In this work, the lawyer and economist Klaus Mathis critically appraises Posner’s normative justification of the efficiency paradigm from the perspective of the philosophy of law. Posner acknowledges the influences of Adam Smith and Jeremy Bentham, whom he views as the founders of normative economics. He subscribes to Smith’s faith in the market as an ideal allocation model, and to Bentham’s ethical consequentialism. Finally, aligning himself with John Rawls’s contract theory, he seeks to legitimize his concept of wealth maximization with a consensus theory approach. In his interdisciplinary study, the author points out the possibilities as well as the limits of economic analysis of law. It provides a method of analysing the law which, while very helpful, is also rather specific. The efficiency arguments therefore need to be incorporated into a process for resolving value conflicts. In a democracy this must take place within the political decision-making process. In this clearly written work, Klaus Mathis succeeds in making even non-economists more aware of the economic aspects of the law.

Author : Hugh Collins,Gillian Lester,Virginia Mantouvalou
Publisher : Philosophical Foundations of L
Page : 369 pages
File Size : 50,7 Mb
Release : 2019-02-12
Category : Law
ISBN : 9780198825272

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Philosophical Foundations of Labour Law by Hugh Collins,Gillian Lester,Virginia Mantouvalou Pdf

The first book to explore the philosophical foundations of labour law in detail, including topics such as the meaning of work, the relationship between employee and employer, and the demands of justice in the workplace.

Author : James Penner,Henry Smith
Publisher : OUP Oxford
Page : 450 pages
File Size : 44,6 Mb
Release : 2013-11-28
Category : Law
ISBN : 9780191654527

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Philosophical Foundations of Property Law by James Penner,Henry Smith Pdf

Property has long played a central role in political and moral philosophy. Philosophers dealing with property have tended to follow the consensus that property has no special content but is a protean construct - a mere placeholder for theories aimed at questions of distributive justice and efficiency. Until recently there has been a relative absence of serious philosophical attention paid to the various doctrines that shape the actual law of property. If the philosophy of property is to be more attentive to concepts lying between broad considerations of political philosophy and distributive justice on the one hand and individual rules on the other, what in this broad space needs explaining, and how might we justify what we find? The papers in this volume are a first step towards filling this gap in the philosophical analysis of private law. This is achieved here by revisiting the contributions of philosophers such as Hume, Locke, Kant, and Grotius and revealing how particular doctrines illuminate the way in which property law respects the equality and autonomy of its subjects. Secondly, by exploring the central notions of possession, ownership, and title and finally by considering the very foundations of conceptualism in property.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 43,8 Mb
Release : 2024-06-30
Category : Electronic
ISBN : 9780199609222

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by Anonim Pdf

Author : Paul Tiedemann
Publisher : Springer Nature
Page : 410 pages
File Size : 46,7 Mb
Release : 2020-06-27
Category : Law
ISBN : 9783030422622

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Philosophical Foundation of Human Rights by Paul Tiedemann Pdf

This textbook presents a range of classical philosophical approaches in order to show that they are unsuitable as a foundation for human rights. Only the conception of human dignity –based on the Kantian distinction between price and dignity – can provide a sufficient basis. The derivation of human rights from the principle of human dignity allows us to identify the most crucial characteristic of human rights, namely the protection of personhood. This in turn makes it possible (1) to distinguish between real moral human rights and spurious ones, (2) to assess the scope of protection for many codified human rights according to the criteria of “core” and “yard,” and (3) offers a point of departure for creating new, unwritten human rights. This philosophical basis supports a substantial reassessment of the case law on human rights, which will ultimately allow us to improve it with regard to legal certainty, clarity and cogency. The textbook is primarily intended for advanced law students who are interested in a deeper understanding of human rights. It is also suitable for humanities students, and for anyone in the political or social arena whose work involves human rights and their enforcement. Each chapter is divided into four parts: Abstracts, Lecture, Recommended Reading, and Questions to check reader comprehension. Sample answers are included at the end of the book.

Author : Dennis Klimchuk,Irit Samet,Henry E. Smith
Publisher : Oxford University Press
Page : 400 pages
File Size : 41,7 Mb
Release : 2020-04-02
Category : Law
ISBN : 9780192549877

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Philosophical Foundations of the Law of Equity by Dennis Klimchuk,Irit Samet,Henry E. Smith Pdf

The law of Equity, a latecomer to the field of private law theory, raises fundamental questions about the relationships between law and morality, the nature of rights, and the extent to which we are willing to compromise on the rule of law ideal to achieve social goals. In this volume, leading scholars come together to address these and other questions about underlying principles of Equity and its relationship to the common law: What relationships, if any, are there between the legal, philosophical, and moral senses of 'equity'? Does Equity form a second-order constraint on law? If so, is its operation at odds with the rule of law? Do the various theories of Equity require some kind of separation of law and equity-and, if they do, what kind of separation? The volume further sheds light on some of the most topical questions of jurisprudence that are embedded in the debate around 'fusion'. A noteworthy addition to the Philosophical Foundations series, this volume is an important contribution to an ongoing debate, and will be of value to students and scholars across the discipline.

Author : Anonim
Publisher : Oxford University Press
Page : 289 pages
File Size : 54,6 Mb
Release : 2023-11-30
Category : Law
ISBN : 9780192844934

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Philosophical Foundations of the Law of Express Trusts by Anonim Pdf

The trust is a highly popular mode of property-holding and one of the most important innovations in the law of equity. It presents the jurist with numerous conceptual, doctrinal, and ethical challenges. In addition to being used towards the pursuit of good, trusts have also been used for ill, and the interaction of trust law with other laws agitates received principles of justice, efficiency, and coherence in the law. Trust law remains, nevertheless, under-theorized. While its technical and doctrinal aspects have been studied intensively, the foundational questions to which they give rise have remained largely unexamined. This volume takes an important step towards filling this gap. The chapters in this book explore some of these quandaries with a view to initiating and encouraging further engagement and learning. They identify different challenges and adopt a variety of methodological approaches and perspectives towards their resolution, ranging from conceptual questions about what is 'the trust' and 'trusts law', chapters analysing the legal and/or moral statuses of each of the settlor, trustee, and beneficiary, to chapters questioning the moral foundations of different trusts and range of pursuits towards which parties have deployed them.

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 45,8 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.