Philosophical Explorations of Justice and Taxation / Ius Gentium: Comparative Perspectives on Law and Justice Bd.40 (PDF)
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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.
- 2015, 2015, 236 Seiten, Englisch
- Herausgegeben: Helmut P. Gaisbauer, Gottfried Schweiger, Clemens Sedmak
- Verlag: Springer-Verlag GmbH
- ISBN-10: 3319134582
- ISBN-13: 9783319134581
- Erscheinungsdatum: 20.01.2015
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