LEADER 02885nam 2200505 450 001 9910164926203321 005 20201229121251.0 010 $a0-19-251937-9 010 $a0-19-183943-4 010 $a0-19-251936-0 035 $a(CKB)3710000001064470 035 $a(MiAaPQ)EBC4806734 035 $a(StDuBDS)EDZ0001654185 035 $a(PPN)229853668 035 $a(EXLCZ)993710000001064470 100 $a20170303h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aPhilosophical foundations of tax law /$fedited by Monica Bhandari 205 $aFirst edition. 210 1$aOxford :$cOxford University Press,$d2017. 215 $a1 online resource (321 pages) $cillustrations 225 1 $aPhilosophical Foundations of Law 300 $aIncludes index. 311 08$aPrint version : 9780198798439 320 $aIncludes bibliographical references and index. 327 $gIntroduction to philosophical foundations of tax law /$rMonica Bhandari --$tThe "sinews of the state" : historical justifications for taxes and tax law /$rJohn Snape --$tMust we pay for the British Museum? : taxation and the harm principle /$rJohn Stanton-Ife --$tTax evasion as crime /$rStuart P. Green --$tKelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law /$rJohn Prebble --$tMichael Oakeshott and the conservative disposition in tax law /$rDominic de Cogan --$tThe justice of the tax base and the case for income tax /$rPatrick Emerton and Kathryn James --$tTax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation /$rDavid G. Duff --$tA forced labour theory of property and taxation /$rTheodore P. Seto --$tThe philosophical foundations of wealth transfer taxation /$rJennifer Bird-Pollan --$tTalents, types and tags : what is the relevance of the endowment tax debate? /$rHenk Vording --$tHow is the opera like a soup kitchen? /$rMiranda Perry Fleischer --$tThe right to autonomy as a moral foundation for the realization in income taxation /$rCharles Delmotte. 330 8 $aThis collection brings together major themes and difficult questions in the philosophical foundations of tax law. It allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve. 410 0$aPhilosophical foundations of law. 606 $aTaxation 606 $aTaxation$zEngland 615 0$aTaxation. 615 0$aTaxation 676 $a336.2 702 $aBhandari$b Monica 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910164926203321 996 $aPhilosophical foundations of tax law$92665999 997 $aUNINA