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  • © 2004

The Philosophy of Taxation and Public Finance

Authors:

  • The only one that emphasizes philosophical aspects of taxation & public finance while also covering technical issues in a readable format

  • Gves the most complete philosophical analysis of the eithics of tax evasion ever attempted in a book on public finance

  • Fills a major gap in the taxation & public finance literature by concentrating on the issues the other books discuss only in passing

Buying options

eBook USD 169.00
Price excludes VAT (USA)
  • ISBN: 978-1-4419-9140-9
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Hardcover Book USD 219.99
Price excludes VAT (USA)

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Table of contents (33 chapters)

  1. Front Matter

    Pages i-ix
  2. Introduction and Overview

    1. Front Matter

      Pages 1-1
    2. What Should Government Do?

      • Robert W. McGee
      Pages 3-12
  3. When can Taxation be Justified?

    1. Front Matter

      Pages 13-13
    2. When Can Taxation Be Justified?

      • Robert W. McGee
      Pages 15-31
    3. Is Taxation Theft?

      • Robert W. McGee
      Pages 33-39
    4. Jewish Views on the Ethics of Tax Evasion

      • Robert W. McGee
      Pages 45-54
    5. Christian Views on Tax Evasion

      • Robert W. McGee
      Pages 55-65
    6. Tax Evasion in Islam

      • Robert W. McGee
      Pages 67-71
    7. The Baha’i Perspective on Tax Evasion

      • Robert W. McGee
      Pages 73-74
    8. Tax Evasion in Emerging Economies

      • Robert W. McGee
      Pages 75-80
  4. Philosophical Issues

    1. Front Matter

      Pages 81-81
    2. Taxation and Social Engineering

      • Robert W. McGee
      Pages 83-88
    3. The Void for Vagueness Doctrine

      • Robert W. McGee
      Pages 89-103
    4. Is Tax Competition Harmful?

      • Robert W. McGee
      Pages 105-109
    5. The Case for a Maximum Tax

      • Robert W. McGee
      Pages 121-124
    6. Secession as a Tool of Public Finance

      • Robert W. McGee
      Pages 125-142
    7. Financing Education

      • Robert W. McGee
      Pages 143-154

About this book

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

  • Andreas School of Business, Barry University, Miami Shores, USA

    Robert W. McGee

About the author

Robert W. McGee is a professor at the Florida International University, USA. He has published more than 40 books and more than 300 scholarly papers in the fields of accounting, taxation, economics, law and philosophy. He is a certified public accountant (CPA) and attorney, has taught both public finance and taxation and has doctorates in accounting, taxation, economics, law and philosophy

Bibliographic Information

Buying options

eBook USD 169.00
Price excludes VAT (USA)
  • ISBN: 978-1-4419-9140-9
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Hardcover Book USD 219.99
Price excludes VAT (USA)