Overview
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
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Table of contents (33 chapters)
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Front Matter
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Introduction and Overview
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Front Matter
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When can Taxation be Justified?
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Front Matter
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Keywords
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?
Authors and Affiliations
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
Book Title: The Philosophy of Taxation and Public Finance
Authors: Robert W. McGee
DOI: https://doi.org/10.1007/978-1-4419-9140-9
Publisher: Springer New York, NY
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eBook Packages: Springer Book Archive
Copyright Information: Kluwer Academic Publishers 2004
Hardcover ISBN: 978-1-4020-7716-6Published: 31 December 2003
eBook ISBN: 978-1-4419-9140-9Published: 27 June 2011
Edition Number: 1
Number of Pages: IX, 313
Topics: Business Taxation/Tax Law, Finance, general, Philosophy of the Social Sciences