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This collection brings together major themes and difficult questions in the philosophical foundations of tax law. It allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.
List of contents
- Introduction
- Part I: Justification for Tax and Enforcement
- 1: John Snape: The "Sinews of the State": Historical Justifications for Taxes and Tax Law
- 2: John Stanton-Ife: Must We Pay for the British Museum?: Taxation and the Harm Principle
- 3: Stuart Green: Tax Evasion as a Crime
- 4: John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law
- Part II: Design and Mechanics of the Tax System: General Principles
- 5: Dominic de Cogan: Michael Oakeshott and the Conservative Disposition in Tax Law
- 6: Patrick Emerton and Kathryn James: The Justice of the Tax Base and the Case for Income Tax
- 7: David Duff: Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
- Part III: Design and Mechanics of the Tax System
- 8: Theodore P. Seto: A Forced Labor Theory of Property and Taxation
- 9: Jennifer Bird-Pollan: The Philosophical Foundations of Wealth Transfer Taxation
- 10: Henk Vording: Talents, Types, and Tags: What is the Relevance of the Endowment Tax Debate?
- 11: Miranda Perry Fleischer: How is the Opera like a Soup Kitchen?
- 12: Charles Delmotte: The Right to Autonomy as a Moral Foundation for the Realization Principle in Income Taxation
About the author
Monica Bhandari has been a Senior Lecturer in Taxation Law at University College London since 2012, previously holding a post at King's College London. She is Chief Examiner of Taxation Principles and Policy for the University of London External LLM and is involved in the University of London external LLB programme. She has conducted research on a variety of issues relating to tax law, including its consideration in the context of unjust enrichment, European law, trusts, and VAT.
Summary
This collection brings together major themes and difficult questions in the philosophical foundations of tax law. It allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.
