Political Philosophy and Taxation: A History from the Enlightenment to the Present

ISBN-13: 9789811910913 / Angielski / Twarda / 2022

Van Brederode, Robert F.

Opis

This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview.  This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school.  Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.

Recenzje

"The book is quite advanced, but it should be useful for graduate students and academics whose work relates to taxation. Tax practitioners may also benefit from considering political philosophy ... . The chapters were capably written by experts, and I learned a lot from it. Indeed, I found myself wishing that this very useful resource was available when I began my PhD on the topic nearly 15 years ago." (Douglas Bamford, British Tax Review, Issue 5, 2022)

Spis treści

Contents

 

1          Introduction: The Value of a Political Theory for the Proper Application of Taxation

            Robert F. van Brederode

 

2          The Enlightenment and Influence of Social Contract Theory on Taxation

            Hans Gribnau and Jane Frecknall-Hughes

 

3          Taxation and Utilitarianism: The Historical Evolution

            Jennifer Bird-Pollan and Stefan Bird-Pollan

 

4          Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation

            Charles Delmotte and Daniel Nientiedt

 

5          Marxism and Socialism: Progressive Taxation and Socialisation of Property

            Sol Picciotto

 

6          The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State

            Gregory Collins

 

7          Taxation: The Libertarian View

            Robert McGee and Walter Block

 

8          Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs

            John Prebble and Darien Shanske

 

9          Egalitarianism and Taxation

            Jørgen Pedersen

10        Tax’s Power: Feminism, Tax and the Making of Society

            Tessa Davis

 

11        A Summary Proposal for Democratized Taxation

            Robert F. van Brederode

 

 

O autorze

Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.