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Philosophical Explorations of Justice and Taxation [electronic resource] : National and Global Issues / edited by Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak.

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dc.contributor.author Gaisbauer, Helmut P. editor.
dc.contributor.author Schweiger, Gottfried. editor.
dc.contributor.author Sedmak, Clemens. editor.
dc.contributor.author SpringerLink (Online service)
dc.date.accessioned 2017-11-30T20:10:57Z
dc.date.available 2017-11-30T20:10:57Z
dc.date.created 2015.
dc.date.issued 2015
dc.identifier.isbn 9783319134581
dc.identifier.uri http://dspace.conacyt.gov.py/xmlui/handle/123456789/12470
dc.description VII, 236 p. 15 illus.
dc.description.abstract 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.
dc.description.tableofcontents List of Contributors -- Outlining the Field of Tax Justice; Helmut P. Gaisbauer, Gottfried Schweiger and Clemens Sedmak -- Section I: Grounding Taxation -- Fiscal Justice and Justified Trust; Clemens Sedmak &and Helmut P. Gaisbauer -- Taxation and the Duty to Alleviate Poverty; Gottfried Schweiger -- Justice, Equality and Taxation; Dietmar von der Pfordten -- ‘You did not build that road’ – Reciprocity, Benefits, Opportunities and    Taxing the Extremely Rich;  Bruno Verbeek -- The Challenge of Tax Avoidance for Social Justice in Taxation; Benjamin Alarie -- Section II: Justifying different Types of Taxation -- Why Taxing Consumption? Justifications, Objections and Social Cooperation; Xavier Landes -- Egalitarianism and Consumption Tax; Daniel Halliday -- Ethical Taxation: Progressivity, Efficiency and Hourly Averaging; Douglas Bamford -- Why do the Public Oppose Inheritance Taxes?; Rajiv Prabhakar -- The Role of Expressive versus Instrumental Preferences in U.S. Attitudes toward Taxation and Redistribution; Kirk Stark -- Section III: International and Global Taxation -- What Burden should Fiscal Policy Bear in Fighting Global Injustice?; Gillian Brock -- A Global Luxuries Tax; Timothy Mawe and Vittorio Bufacchi -- Taxation: Its Justification and Application to Global Contexts; Teppo Eskelinen and Arto Laitinen.
dc.language eng
dc.publisher Cham : Springer International Publishing : Imprint: Springer, 2015.
dc.relation.ispartofseries Springer eBooks
dc.relation.ispartofseries Ius Gentium: Comparative Perspectives on Law and Justice, 1534-6781 ; 40
dc.relation.ispartofseries Ius Gentium: Comparative Perspectives on Law and Justice, 1534-6781 ; 40
dc.relation.uri http://cicco.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-319-13458-1
dc.subject Law.
dc.subject Tax accounting.
dc.subject Tax laws.
dc.subject Political science.
dc.subject Political philosophy.
dc.subject Law Philosophy.
dc.subject Public finance.
dc.subject Law.
dc.subject Theories of Law, Philosophy of Law, Legal History.
dc.subject Financial Law/Fiscal Law.
dc.subject Business Taxation/Tax Law.
dc.subject Philosophy of Law.
dc.subject Political Philosophy.
dc.subject.ddc 340.1 23
dc.subject.lcc K201-487
dc.subject.lcc B65
dc.subject.lcc K140-165
dc.subject.other Humanities, Social Sciences and Law (Springer-11648)
dc.title Philosophical Explorations of Justice and Taxation [electronic resource] : National and Global Issues / edited by Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak.
dc.type text
dc.identifier.doi 10.1007/978-3-319-13458-1
dc.identifier.bib 978-3-319-13458-1
dc.format.rdamedia computer
dc.format.rdacarrier online resource
dc.format.rda text file PDF


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