Justifying Taxes: Some Elements for a General Theory of Democratic Tax Law (Law and Philosophy Library, 51)

__Justifying Taxes__ offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, __viz.__, the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish __Tribunal Constitucional.____Readership:__ Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.

Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation.
The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional.
Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.

Front Matter....Pages i-xviii The Project....Pages 1-27 Do We Need a Normative Theory of Democratic Tax Law?....Pages 29-84 Somes Notes on the History of Taxation....Pages 85-115 Justifying the General Obligation to Pay Taxes (1)....Pages 117-148 Justifying the General Obligation to Pay Taxes (2)....Pages 149-187 Justifying the General Obligation to Pay Taxes (3)....Pages 189-244 Reconstructing Constitutional Reasoning on Tax Matters....Pages 245-302 The Liberal Principles of Taxation....Pages 303-322 As a Sort of Conclusion....Pages 323-334 Back Matter....Pages 335-366