Overview
- Offers a timely contribution to the academic discourse in philosophy and other disciplines
- Includes excellent philosophical work on taxation in a national, international and global context
- Brings together chapters from leading scholars on the relationship between justice and taxation on both principal and applied levels
- Discusses the central issue of international and global taxation and their relation to global justice
- Includes supplementary material: sn.pub/extras
Part of the book series: Ius Gentium: Comparative Perspectives on Law and Justice (IUSGENT, volume 40)
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Table of contents (14 chapters)
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Front Matter
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Grounding Taxation
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Front Matter
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Justifying different Types of Taxation
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Front Matter
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International and Global Taxation
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Front Matter
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Keywords
- Combating Tax Avoidance
- Different types of taxation
- Duty of Poverty Alleviation
- Ethical taxation
- Financial crisis
- International and Global Taxation
- International and global taxation
- Justice, Equality and Taxation
- Justification of taxation and its global implications
- Justifying different Types of Taxation
- Laying out the field of tax justice
- Luxury Tax
- Progressive Inheritance Taxes
- Social Justice in Taxation
- Wealth and inheritance taxes
About this book
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.
Editors and Affiliations
Bibliographic Information
Book Title: Philosophical Explorations of Justice and Taxation
Book Subtitle: National and Global Issues
Editors: Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak
Series Title: Ius Gentium: Comparative Perspectives on Law and Justice
DOI: https://doi.org/10.1007/978-3-319-13458-1
Publisher: Springer Cham
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer International Publishing Switzerland 2015
Hardcover ISBN: 978-3-319-13457-4Published: 02 February 2015
Softcover ISBN: 978-3-319-35964-9Published: 06 October 2016
eBook ISBN: 978-3-319-13458-1Published: 20 January 2015
Series ISSN: 1534-6781
Series E-ISSN: 2214-9902
Edition Number: 1
Number of Pages: VII, 236
Number of Illustrations: 15 b/w illustrations
Topics: Theories of Law, Philosophy of Law, Legal History, Financial Law/Fiscal Law, Business Taxation/Tax Law, Philosophy of Law, Political Philosophy