Political Philosophy and Taxation

A History from the Enlightenment to the Present

Inbunden, Engelska, 2022

AvRobert F. van Brederode,Robert F. Van Brederode,Robert F. van Brederode

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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).

Produktinformation

Utgivningsdatum2022-06-03
Mått155 x 235 x 33 mm
Vikt792 g
FormatInbunden
SpråkEngelska
Antal sidor413
FörlagSpringer Verlag, Singapore
ISBN9789811910913

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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.

Introduction: The Value of a Political Theory for the Proper Application of Taxation.- The Enlightenment and Influence of Social Contract Theory on Taxation.- Taxation and Utilitarianism: The Historical Evolution.- Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation.- Marxism and Socialism: Progressive Taxation and Socialisation of Property.- The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State.- Taxation: The Libertarian View.- Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs.- Egalitarianism and Taxation.- Tax’s Power: Feminism, Tax and the Making of Society.- A Summary Proposal for Democratized Taxation.

“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)