Taxation: Philosophical Perspectives

Author:   Martin O'Neill (Senior Lecturer in Political Philosophy, Senior Lecturer in Political Philosophy, University of York) ,  Shepley Orr (Lecturer in Civil, Environmental, and Geomatic Engineering, Lecturer in Civil, Environmental, and Geomatic Engineering, University College London)
Publisher:   Oxford University Press
ISBN:  

9780199609222


Pages:   280
Publication Date:   07 August 2018
Format:   Hardback
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Taxation: Philosophical Perspectives


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Overview

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.

Full Product Details

Author:   Martin O'Neill (Senior Lecturer in Political Philosophy, Senior Lecturer in Political Philosophy, University of York) ,  Shepley Orr (Lecturer in Civil, Environmental, and Geomatic Engineering, Lecturer in Civil, Environmental, and Geomatic Engineering, University College London)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Dimensions:   Width: 16.30cm , Height: 2.30cm , Length: 24.10cm
Weight:   0.592kg
ISBN:  

9780199609222


ISBN 10:   0199609225
Pages:   280
Publication Date:   07 August 2018
Audience:   College/higher education ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   To order   Availability explained
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

Martin O'Neill and Shepley Orr: Introduction Part I. On the Tax System: Normative and Conceptual Questions 1: Alan Hamlin: What Political Philosophy Should Learn from Economics about Taxation 2: Marc Fleurbaey: Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation 3: Geoffrey Brennan: Striving for the Middle Ground: Taxation, Justice and the Status of Private Rights 4: Laura Biron: Taxing or Taking: Property Rhetoric and the Justice of Taxation 5: Peter Vallentyne: Libertarianism and Taxation 6: Alexander Cappelen and Bertil Tungodden: Tax Policy and Fair Inequality 7: Veronique Munoz-Darde and M. G. F. Martin: Beggar Your Neighbour (Or Why You Do Want to Pay Your Taxes) Part II. Tax Policy and Forms of Taxation: Philosophical Issues 8: Barbara Fried: The Case for a Progressive Benefits Tax 9: Stuart White: Moral Objections to Inheritance Tax 10: Iain McLean: The Politics of Land Value Taxation 11: Peter Dietsch: The State and Tax Competition: a Normative Perspective 12: Gillian Brock and Rachel McMaster: Global Taxation and Accounting Arrangements: Some Normatively Desirable and Feasible Policy Recommendations

Reviews

Myths, slogans, ideology - few topics are less understood than tax, and yet few areas of policy are more important for realizing justice. In this book experts from several disciplines interrogate taxation from its philosophical foundations to how we should change our laws today. Rich in ideas, this collection will be essential for everyone who wants to understand what taxation really is and how it can be done right. * Leif Wenar, Chair of Philosophy and Law, King's College London * Taxes are more than arithmetic; they inevitably raise questions of values. Yet, with few exceptions, philosophers have left taxes to economists and politicians. This excellent volume brings together a range of values, viewpoints and considerations that bear on taxes in general and in specific cases. It should be widely read by philosophers as well as by anyone interested in understanding what's at stake in our debates about taxes. * Professor Debra Satz, Martha Sutton Weeks Professor of Ethics in Society and Professor of Philosophy, Stanford University * Theories of distributive justice have enormous implications for tax systems. Yet the topic of taxation itself has rarely been given systematic attention by philosophers. This timely and important volume is the first edited collection on philosophical approaches to taxation and sets a very high standard. It contains contributions from leading interdisciplinary political philosophers, who provide a range of rigorously argued perspectives both on general questions of the justification of taxation, and on the desirability of specific taxes. Showing that it is far from an abstract or merely technical issue, this essential volume makes a powerful case that taxation is a central concern for distributive justice. * Professor Jonathan Wolff, Blavatnik Professor of Public Policy, University of Oxford *


Myths, slogans, ideology - few topics are less understood than tax, and yet few areas of policy are more important for realizing justice. In this book experts from several disciplines interrogate taxation, from its philosophical foundations to how we should change our laws today. Rich in ideas, this collection will be essential for everyone who wants to understand what taxation really is and how it can be done right. * Professor Leif Wenar, Chair of Philosophy and Law, King's College London * Taxes are more than arithmetic; they inevitably raise questions of values. Yet, with few exceptions, philosophers have left taxes to economists and politicians. This excellent volume brings together a range of values, viewpoints and considerations that bear on taxes in general and on specific cases. It should be widely read by philosophers as well as by anyone interested in understanding what's at stake in our debates about taxes. * Professor Debra Satz, Marta Sutton Weeks Professor of Ethics in Society and Professor of Philosophy, Stanford University * Theories of distributive justice have enormous implications for tax systems. Yet the topic of taxation itself has rarely been given systematic attention by philosophers. This timely and important volume is the first edited collection on philosophical approaches to taxation and sets a very high standard. It contains contributions from leading interdisciplinary political philosophers, who provide a range of rigorously argued perspectives both on general questions of the justification of taxation, and on the desirability of specific taxes. Showing that it is far from an abstract or merely technical issue, this essential volume makes a powerful case that taxation is a central concern for distributive justice. * Professor Jonathan Wolff, Blavatnik Professor of Public Policy, University of Oxford *


Myths, slogans, ideology - few topics are less understood than tax, and yet few areas of policy are more important for realizing justice. In this book experts from several disciplines interrogate taxation, from its philosophical foundations to how we should change our laws today. Rich in ideas, this collection will be essential for everyone who wants to understand what taxation really is and how it can be done right. * Professor Leif Wenar, Chair of Philosophy and Law, King's College London * Taxes are more than arithmetic; they inevitably raise questions of values. Yet, with few exceptions, philosophers have left taxes to economists and politicians. This excellent volume brings together a range of values, viewpoints and considerations that bear on taxes in general and in specific cases. It should be widely read by philosophers as well as by anyone interested in understanding what's at stake in our debates about taxes. * Professor Debra Satz, Marta Sutton Weeks Professor of Ethics in Society and Professor of Philosophy, Stanford University * Theories of distributive justice have enormous implications for tax systems. Yet the topic of taxation itself has rarely been given systematic attention by philosophers. This timely and important volume is the first edited collection on philosophical approaches to taxation and sets a very high standard. It contains contributions from leading interdisciplinary political philosophers, who provide a range of rigorously argued perspectives both on general questions of the justification of taxation, and on the desirability of specific taxes. Showing that it is far from an abstract or merely technical issue, this essential volume makes a powerful case that taxation is a central concern for distributive justice. * Professor Jonathan Wolff, Blavatnik Professor of Public Policy, University of Oxford *


Author Information

Martin O'Neill is Senior Lecturer in Political Philosophy at the University of York. He is co-editor (with Thad Williamson) of Property-Owning Democracy: Rawls and Beyond (Wiley-Blackwell, 2012). Shepley Orr is Lecturer in the Department of Civil, Environmental & Geomatic Engineering in the UCL Faculty of Engineering Sciences, and an affiliate member of the UCL Centre for Philosophy, Justice and Health.

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