Taxation, Economic Prosperity, and Distributive Justice: Volume 23, Part 2

ISBN-13: 9780521685993 / Angielski / Miękka / 2006 / 295 str.

Ellen Frankel Paul; G. Tyler Miller; Jeffrey Paul

Opis

What constitutes a just tax system, and what are its moral foundations� Should a society's tax regime be designed to achieve a just distribution of wealth among its citizens, or should such a regime be designed to promote economic growth, rising standards of living, and increasing levels of employment� Are these two goals compatible or incompatible� Why should justice not require, or at least lead to, an increase in general prosperity� The essays in this volume examine the history of tax policies and the normative principles that have informed the selection of various types of taxes and tax regimes; economic data to discover which tax policies lead to economic growth; particular theories of justice or property rights regarding the design of tax systems; and other essays propose specific tax reforms. Still others challenge traditional theories of taxation, offering new ways of understanding the fiscal relationship between governments and their citizens.