THE MYTH OF OWNERSHIP TAXES AND JUSTICE

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The Myth Of Ownership

Author : Liam B. Murphy
ISBN : 9780195176568
Genre : Business & Economics
File Size : 46.40 MB
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In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic or distributive justice. This book unites philosophical discussion of justice with debates on tax policy.
Category: Business & Economics

The Myth Of Ownership

Author : Liam Murphy
ISBN : 9780195150162
Genre : Business & Economics
File Size : 28.29 MB
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The book discusses prominent issues like the estate tax, redistribution, progressive versus "flat" taxes, and whether the tax base should be consumption or income. It explains the most important theories of justice and their implications for tax policy.
Category: Business & Economics

Philosophical Explorations Of Justice And Taxation

Author : Helmut P. Gaisbauer
ISBN : 9783319134581
Genre : Law
File Size : 81.34 MB
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This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.
Category: Law

Tax Justice And The Political Economy Of Global Capitalism 1945 To The Present

Author : Jeremy Leaman
ISBN : 9780857458827
Genre : Business & Economics
File Size : 20.64 MB
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Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Category: Business & Economics

Social Justice Global Dynamics

Author : Ayelet Banai
ISBN : 9781136742156
Genre : Political Science
File Size : 82.70 MB
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Addresses fundamental problems in international justice by identifying, problematic practices and trends in the in the global order and offering normative views on policies and institutions including international health policies, the World Bank, taxation policies and the World Trade Organization.
Category: Political Science

Catching Capital

Author : Peter Dietsch
ISBN : 9780190251536
Genre : Philosophy
File Size : 44.26 MB
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Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
Category: Philosophy

What Makes Law

Author : Liam Murphy
ISBN : 9781139991612
Genre : Law
File Size : 68.77 MB
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This book offers an advanced introduction to central questions in legal philosophy. What factors determine the content of the law in force? What makes a normative system a legal system? How does law beyond the state differ from domestic law? What kind of moral force does law have? The most important existing views are introduced, but the aim is not to survey the existing literature. Rather, this book introduces the subject by stepping back from the fray to sketch the big picture, to show just what is at stake in these old debates. Legal philosophy has become somewhat arid and inward looking. In part this is because the disagreement between the main camps on the important questions is apparently intractable. The main aim of the book is to suggest both a diagnosis and a proper practical response to this situation of intractable disagreement about questions that do matter.
Category: Law

Canadian Tax Journal

Author :
ISBN : UOM:39015058364384
Genre : Taxation
File Size : 65.22 MB
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Category: Taxation

The Delicate Balance

Author : Chris Evans
ISBN : 9789087221034
Genre : Income tax
File Size : 28.37 MB
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Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?
Category: Income tax