Author: Liam B. Murphy
Publisher: Oxford University Press, USA
Release Date: 2005
Genre: Business & Economics
In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic or distributive justice. This book unites philosophical discussion of justice with debates on tax policy.
Author: Liam Murphy
Publisher: Oxford University Press
Release Date: 2002-04-11
Genre: Business & Economics
The book discusses prominent issues like the estate tax, redistribution, progressive versus "flat" taxes, and whether the tax base should be consumption or income. It explains the most important theories of justice and their implications for tax policy.
Author: Helmut P. Gaisbauer
Release Date: 2015-01-20
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.
Addresses fundamental problems in international justice by identifying, problematic practices and trends in the in the global order and offering normative views on policies and institutions including international health policies, the World Bank, taxation policies and the World Trade Organization.
Author: Chris Evans
Release Date: 2011
Genre: Income tax
Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
Author: Martin O'Neill
Publisher: John Wiley & Sons
Release Date: 2012-01-17
Property-Owning Democracy: Rawls and Beyond features a collection of original essays that represent the first extended treatment of political philosopher John Rawls' idea of a property-owning democracy. Offers new and essential insights into Rawls's idea of "property-owning democracy" Addresses the proposed political and economic institutions and policies which Rawls's theory would require Considers radical alternatives to existing forms of capitalism Provides a major contribution to debates among progressive policymakers and activists about the programmatic direction progressive politics should take in the near future
The state is often ascribed a special sort of authority, one that obliges citizens to obey its commands and entitles the state to enforce those commands through threats of violence. This book argues that this notion is a moral illusion: no one has ever possessed that sort of authority.
Author: Daniel Shapiro
Publisher: Cambridge University Press
Release Date: 2007-07-09
In this book, Daniel Shapiro argues that the dominant positions in contemporary political philosophy - egalitarianism, positive rights theory, communitarianism, and many forms of liberalism - should converge in a rejection of central welfare state institutions. He examines how major welfare institutions, such as government-financed and -administered retirement pensions, national health insurance, and programs for the needy, actually work. Comparing them to compulsory private insurance and private charities, Shapiro argues that the dominant perspectives in political philosophy mistakenly think that their principles support the welfare state. Instead, egalitarians, positive rights theorists, communitarians, and liberals have misunderstood the implications of their own principles, which in fact support more market-based or libertarian institutional conclusions than they may realize. Shapiro's book is unique in its combination of political philosophy with social science. Its focus is not limited to any particular country; rather it examines welfare states in affluent democracies and their market alternatives.
Author: G. A. COHEN
Publisher: Harvard University Press
Release Date: 2009-06-30
This book presents G. A. Cohen's Gifford Lectures, delivered at the University of Edinburgh in 1996. Focusing on Marxism and Rawlsian liberalism, Cohen draws a connection between these thought systems and the choices that shape a person's life. In the case of Marxism, the relevant life is his own: a communist upbringing in the 1940s in Montreal, which induced a belief in a strongly socialist egalitarian doctrine. The narrative of Cohen's reckoning with that inheritance develops through a series of sophisticated engagements with the central questions of social and political philosophy. In the case of Rawlsian doctrine, Cohen looks to people's lives in general. He argues that egalitarian justice is not only, as Rawlsian liberalism teaches, a matter of rules that define the structure of society, but also a matter of personal attitude and choice. Personal attitude and choice are, moreover, the stuff of which social structure itself is made. Those truths have not informed political philosophy as much as they should, and Cohen's focus on them brings political philosophy closer to moral philosophy, and to the Judeo-Christian ethical tradition, than it has recently been.
Author: Peter Wenz
Publisher: McGraw-Hill Humanities Social
Release Date: 2006-01-17
Political Philosophies in Moral Conflict presents the theories and issues of political philosophy as tools for understanding and expressing the various views of the role of the state in people's lives. Students will explore the impact of classic and contemporary philosophical theories as they affect the political structure of lives today through a variety of current, controversial debates such as racial profiling, drug legalization, pollution control and physician-assisted suicide. Cases such as school vouchers, Microsoft's trade restraint, polygamy, and abortion offer a way to demonstrate the practical impact of competing political philosophies.