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Vol 22 No 2 Feb/March 2017

Book of the Month

Cover of Spencer Bower: Reliance-Based Estoppel

Spencer Bower: Reliance-Based Estoppel

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Taxation and Liberty

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ISBN13: 9780951334904
ISBN: 0951334905
Published: February 1989
Publisher: The Principality Publishers
Country of Publication: UK
Format: Hardback
Price: £19.95

Usually despatched in 1 to 3 weeks.

Explaining the philosophies of taxation and law with reference to history, economics, sociology and political science, this book argues that taxation and liberty exist in inverse ratio - the higher the incidence of taxation, the lower the magnitude of liberty.

The author suggests that the wheel of history is turned, not by the struggle between haves and have-nots, but rather by the friction between tax-gatherer and taxpayer. He exposes the predatory role of law as the tool of taxation and propounds a new legal doctrine of liberty based on natural issues.

The book reviews the attitudes of legislators, judges, lawyers, tax-gatherers and accountants, and traces the historical relationship between the level of taxation and British culture with reference to the parliamentary system of liberties and its benign effect on human civilization. This book advocates complete abolition of income tax and value added tax, but also suggests ways of raising revenue compatible with the ideal of liberty.

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