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Vol 24 No 5 May/June 2019

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Remedies for Torts, Breach of Contract, and Equitable Wrongs

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Philosophical Foundations of Tax Law

Edited by: Monica Bhandari

ISBN13: 9780198798439
Published: February 2017
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £75.00



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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.

Subjects:
Jurisprudence, Taxation
Contents:
Introduction, Monica Bhandari

Part I: Justification for Tax and Enforcement
1: The "Sinews of the State": Historical Justifications for Taxes and Tax Law, John Snape
2: Must We Pay for the British Museum?: Taxation and the Harm Principle, John Stanton-Ife
3: Tax Evasion as a Crime, Stuart Green
4: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law, John Prebble

Part II: Design and Mechanics of the Tax System: General Principles
5: Michael Oakeshott and the Conservative Disposition in Tax Law, Dominic de Cogan
6: The Justice of the Tax Base and the Case for Income Tax, Patrick Emerton and Kathryn James
7: Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation, David Duff

Part III: Design and Mechanics of the Tax System
8: A Forced Labor Theory of Property and Taxation, Theodore P. Seto
9: The Philosophical Foundations of Wealth Transfer Taxation, Jennifer Bird-Pollan
10: Talents, Types, and Tags: What is the Relevance of the Endowment Tax Debate?, Henk Vording
11: How is the Opera like a Soup Kitchen?, Miranda Perry Fleischer
12: The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation, Charles Delmotte

Series: Philosophical Foundations of Law

Philosophical Foundations of Constitutional Law ISBN 9780198754534
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Philosophical Foundations of Children's and Family Law ISBN 9780198786429
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Philosophical Foundations of Law and Neuroscience ISBN 9780198743095
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Philosophical Foundations of Constitutional Law ISBN 9780198754527
Published February 2016
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Philosophical Foundations of Fiduciary Law ISBN 9780198783343
Published February 2016
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£31.49
Philosophical Foundations of Human Rights ISBN 9780199688623
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Philosophical Foundations of Human Rights ISBN 9780199688630
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£48.49
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Published December 2014
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£96.00
Philosophical Foundations of Contract Law (eBook) ISBN 9780191022081
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Philosophical Foundations of Fiduciary Law ISBN 9780198701729
Published August 2014
Oxford University Press
£96.00
Philosophical Foundations of Fiduciary Law (eBook) ISBN 9780191005299
Published August 2014
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Philosophical Foundations of the Law of Torts (eBook)
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ISBN 9780191005084
Published March 2014
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Philosophical Foundations of the Law of Torts
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ISBN 9780198701385
Published March 2014
Oxford University Press
£100.00
Philosophical Foundations of Discrimination Law ISBN 9780199664313
Published November 2013
Oxford University Press
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Philosophical Foundations of The Nature of Law ISBN 9780199675517
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Philosophical Foundations of Criminal Law ISBN 9780199673674
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Philosophical Foundations of Language in the Law ISBN 9780199673704
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Philosophical Foundations of EU Law ISBN 9780199588770
Published October 2012
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Philosophical Foundations of EU Law (eBook) ISBN 9780191652165
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Philosophical Foundations of Language in the Law ISBN 9780199572380
Published June 2011
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Philosophical Foundations of Language in the Law (eBook) ISBN 9780191654756
Published June 2011
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Philosophical Foundations of Criminal Law ISBN 9780199559152
Published March 2011
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£112.50
Philosophical Foundations of the Law of Unjust Enrichment ISBN 9780199567751
Published March 2009
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