Taxation: Philosophical Perspectives

ISBN-13: 9780199609222 / Angielski / Twarda / 2018 / 288 str.

Martin O'Neill; Shepley Orr

Opis

This is the first book to give a collective treatment of philosophical issues relating to tax. Given that the tax system is central to the operation of states and to the ways in which states interact with individual citizens, more interdisciplinary attention to conceptual and normative issues relating to tax is urgently needed.

Recenzje

Theories of distributive justice have enormous implications for tax systems. Yet the topic of taxation itself has rarely been given systematic attention by philosophers. This timely and important volume is the first edited collection on philosophical approaches to taxation and sets a very high standard. It contains contributions from leading interdisciplinary political philosophers, who provide a range of rigorously argued perspectives both on general questions of the justification of taxation, and on the desirability of specific taxes. Showing that it is far from an abstract or merely technical issue, this essential volume makes a powerful case that taxation is a central concern for distributive justice. Professor Jonathan Wolff, Blavatnik Professor of Public Policy, University of Oxford

O autorze

Martin O'Neill is Senior Lecturer in Political Philosophy at the University of York. He is co-editor (with Thad Williamson) of Property-Owning Democracy: Rawls and Beyond (Wiley-Blackwell, 2012). Shepley Orr is Lecturer in the Department of Civil, Environmental & Geomatic Engineering in the UCL Faculty of Engineering Sciences, and an affiliate member of the UCL Centre for Philosophy, Justice and Health.