The Philosophy of Taxation and Public Finance (Studies in Philosophy and Religion)

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. **The Philosophy of Taxation and Public Finance** is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as:-What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified? Front Matter....Pages i-ix Front Matter....Pages 1-1 What Should Government Do?....Pages 3-12 Front Matter....Pages 13-13 When Can Taxation Be Justified?....Pages 15-31 Is Taxation Theft?....Pages 33-39 Should Accountants And Attorneys Be Punished For Aiding And Abetting Tax Evasion?....Pages 41-44 Jewish Views On The Ethics Of Tax Evasion....Pages 45-54 Christian Views On Tax Evasion....Pages 55-65 Tax Evasion In Islam....Pages 67-71 The Baha’i Perspective On Tax Evasion....Pages 73-74 Tax Evasion In Emerging Economies....Pages 75-80 Front Matter....Pages 81-81 Taxation And Social Engineering....Pages 83-88 The Void For Vagueness Doctrine....Pages 89-103 Is Tax Competition Harmful?....Pages 105-109 Is The Ability To Pay Principle Ethically Bankrupt?....Pages 111-119 The Case For A Maximum Tax....Pages 121-124 Secession As A Tool Of Public Finance....Pages 125-142 Financing Education....Pages 143-154 Social Security: Reform, Privatize Or Abolish?....Pages 155-161 Earmarking Taxes....Pages 163-170 The Supermajority Requirement....Pages 171-178 Should Taxes Be Visible Or Hidden?....Pages 179-182 Front Matter....Pages 183-183 Tax Attributes....Pages 185-210 The Individual Income Tax....Pages 211-213 The Corporate Income Tax....Pages 215-218 The Value Added Tax....Pages 219-223 The Retail Consumption Tax....Pages 225-230 Excise Taxes....Pages 231-239 Estate, Gift And Inheritance Taxes....Pages 241-243 Capital Gains Taxes....Pages 245-246 Tariffs As A Form Of Taxation....Pages 247-254 The Property Tax....Pages 255-257 User Fees....Pages 259-263 Lotteries....Pages 265-265 Front Matter....Pages 265-265 The Tax System Of A Free Society....Pages 267-275 Back Matter....Pages 277-313 Most Public Finance Books Are Texts, Which Are Aimed At Undergraduate Or Graduate Students. They Are Overly Technical In Nature And Appeal Only To A Narrow Range Of Bureaucrats And Academics. Books On Taxation Are Written For Tax Practitioners And Usually Emphasize Either What The Law Is Or How To Maneuver Through The Labyrinth Of Tax Law To Minimize Taxes For Clients. Philosophy Books On Taxation Or Public Finance Simply Do Not Exist.

the Philosophy Of Taxation And Public Finance Is Different. It Is Written In Nontechnical Language And Is Aimed To Appeal To A Wide Range Of Readers, Including Practitioners, Academics And Students In The Fields Of Taxation, Public Finance, Economics, Law, Philosophy And Political Science As Well As General Readers Who Are Interested In Learning Why They Are Being Taxed The Way They Are. The Author Addresses The Major Issues And Topics In Taxation And Public Finance And Injects Them With Philosophical Insights. He Discusses Questions Such As:
-what Arguments Have Been Used To Justify Taxation?
-when Is Tax Evasion Unethical?
-are Some Taxes Better Than Others?
-what Are The Proper Functions Of Government?
-how Much Is Enough? Is The Ability To Pay Concept Valid?
-when Can Punitive Taxes Be Justified?

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?