The Philosophy of Taxation and Public Finance

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?

Auteur

Robert W. McGee is a professor at the Florida International University, USA. He has published more than 40 books and more than 300 scholarly papers in the fields of accounting, taxation, economics, law and philosophy. He is a certified public accountant (CPA) and attorney, has taught both public finance and taxation and has doctorates in accounting, taxation, economics, law and philosophy

Contenu
Preface.- One: Introduction and Overview.- 1 What Should Government Do?.- Two: When Can Taxation be Justified?.- 2 When Can Taxation Be Justified?.- 3 Is Taxation Theft?.- 4 Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion?.- 5 Jewish Views on the Ethics of Tax Evasion.- 6 Christian Views on Tax Evasion.- 7 Tax Evasion in Islam.- 8 The Baha'i Perspective on Tax Evasion.- 9 Tax Evasion in Emerging Economies.- Three: Philosophical Issues.- 10 Taxation and Social Engineering.- 11 The Void for Vagueness Doctrine.- 12 Is Tax Competition Harmful?.- 13 Is the Ability to Pay Principle Ethically Bankrupt?.- 14 The Case for a Maximum Tax.- 15 Secession as a Tool of Public Finance.- 16 Financing Education.- 17 Social Security: Reform, Privatize or Abolish?.- 18 Earmarking Taxes.- 19 The Supermajority Requirement.- 20 Should Taxes be Visible or Hidden?.- Four: Attributes And Types Of Taxation.- 21 Tax Attributes.- 22 The Individual Income Tax.- 23 The Corporate Income Tax.- 24 The Value Added Tax.- 25 The Retail Consumption Tax.- 26 Excise Taxes.- 27 Estate, Gift and Inheritance Taxes.- 28 Capital Gains Taxes.- 29 Tariffs as a Form of Taxation.- 30 The Property Tax.- 31 User Fees.- 32 Lotteries.- Five: The Tax System Of A Free Society.- 33 The Tax System of a Free Society.- References.- Name Index.