دانلود کتاب Philosophical foundations of tax law

فهرست مطالب :

Content: Cover
Philosophical Foundations of Tax Law
Copyright
Acknowledgements
Contents
List of Contributors
Introduction to Philosophical Foundations of Tax Law
PART I JUSTIFICATION FOR TAX AND ENFORCEMENT
1. The 'Sinews of the State': Historical Justifications for Taxes and Tax Law
2. Must We Pay for the British Museum? Taxation and the Harm Principle
3. Tax Evasion as Crime
4. Kelsen, the Principle of Exclusion of Contradictions, and General Anti-​Avoidance Rules in Tax Law
PART II DESIGN AND MECHANICS OF THE TAX SYSTEM: GENERAL PRINCIPLES 5. Michael Oakeshott and the Conservative Disposition in Tax Law6. The Justice of the Tax Base and the Case for Income Tax
7. Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
PART III DESIGN AND MECHANICS OF THE TAX SYSTEM: WEALTH AND PROPERTY
8. A Forced Labour Theory of Property and Taxation
9. The Philosophical Foundations of Wealth Transfer Taxation
10. Talents, Types, and Tags: What Is the Relevance of the Endowment Tax Debate?
11. How Is the Opera Like a Soup Kitchen?