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The Philosophy of Taxation and Public Finance

  • Robert W. McGee

Table of contents

  1. Front Matter
    Pages i-ix
  2. Introduction and Overview

    1. Front Matter
      Pages 1-1
    2. Robert W. McGee
      Pages 3-12
  3. When can Taxation be Justified?

    1. Front Matter
      Pages 13-13
    2. Robert W. McGee
      Pages 15-31
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      Pages 33-39
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      Pages 45-54
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      Pages 55-65
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      Pages 67-71
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      Pages 73-74
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      Pages 75-80
  4. Philosophical Issues

    1. Front Matter
      Pages 81-81
    2. Robert W. McGee
      Pages 83-88
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      Pages 89-103
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      Pages 105-109
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      Pages 143-154
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      Pages 155-161
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      Pages 163-170
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      Pages 171-178
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      Pages 179-182
  5. Attributes and Types of Taxation

    1. Front Matter
      Pages 183-183
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      Pages 211-213
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      Pages 215-218
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  6. The Tax System of a Free Society

    1. Front Matter
      Pages 265-265
    2. Robert W. McGee
      Pages 267-275
  7. Back Matter
    Pages 277-313

About this book

Introduction

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?

Keywords

corporate tax finance interest law political science public finance tax competition taxation

Authors and affiliations

  • Robert W. McGee
    • 1
  1. 1.Andreas School of BusinessBarry UniversityMiami ShoresUSA

Bibliographic information