Philosophical foundations of tax law / / edited by Monica Bhandari

• Pubblicazione: Oxford : , : Oxford University Press, , 2017
• Edizione: First edition.
• Descrizione fisica: 1 online resource (321 pages) : illustrations
• Disciplina: 336.2
• Soggetto topico: Taxation; Taxation - England
• Persona (resp. second.): BhandariMonica
• Note generali: Includes index.
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Introduction to philosophical foundations of tax law / Monica Bhandari -- The "sinews of the state" : historical justifications for taxes and tax law / John Snape -- Must we pay for the British Museum? : taxation and the harm principle / John Stanton-Ife -- Tax evasion as crime / Stuart P. Green -- Kelsen, the principle of exclusion of contradictions, and general anti-avoidance rules in tax law / John Prebble -- Michael Oakeshott and the conservative disposition in tax law / Dominic de Cogan -- The justice of the tax base and the case for income tax / Patrick Emerton and Kathryn James -- Tax policy and the virtuous sovereign : Dworkinian equality and redistributive taxation / David G. Duff -- A forced labour theory of property and taxation / Theodore P. Seto -- The philosophical foundations of wealth transfer taxation / Jennifer Bird-Pollan -- Talents, types and tags : what is the relevance of the endowment tax debate? / Henk Vording -- How is the opera like a soup kitchen? / Miranda Perry Fleischer -- The right to autonomy as a moral foundation for the realization in income taxation / Charles Delmotte.
• Sommario/riassunto: This 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.
• Titolo autorizzato: Philosophical foundations of tax law
• ISBN: 0-19-251937-9; 0-19-183943-4; 0-19-251936-0
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910164926203321
• Lo trovi qui: Univ. Federico II
• Serie: Philosophical foundations of law.