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Full Product Details

Author:   Robert F. van Brederode
Publisher:   Springer Verlag, Singapore
Imprint:   Springer Verlag, Singapore
Edition:   2022 ed.
Weight:   0.805kg
ISBN:  

9789811910913

ISBN 10:   981191091
Pages:   413
Publication Date:   03 June 2022
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

Introduction: The Value of a Political Theory for the Proper Application of Taxation.- The Enlightenment and Influence of Social Contract Theory on Taxation.- Taxation and Utilitarianism: The Historical Evolution.- Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation.- Marxism and Socialism: Progressive Taxation and Socialisation of Property.- The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State.- Taxation: The Libertarian View.- Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs.- Egalitarianism and Taxation.- Tax’s Power: Feminism, Tax and the Making of Society.- A Summary Proposal for Democratized Taxation.

Reviews

The book is quite advanced, but it should be useful for graduate students and academics whose work relates to taxation. Tax practitioners may also benefit from considering political philosophy ... . The chapters were capably written by experts, and I learned a lot from it. Indeed, I found myself wishing that this very useful resource was available when I began my PhD on the topic nearly 15 years ago. (Douglas Bamford, British Tax Review, Issue 5, 2022)

Author Information

Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law. 

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