Abstract: Taxation arouses strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of justice or fairness. Though empirical questions and questions of economic theory are inescapable in responsible discussion of tax policy, so too are philosophical questions of social and economic justice. But the topic has been neglected by philosophers, especially by comparison with such legal issues as abortion and freedom of expression. This book aims to make a start at filling this gap.

Keywords: tax policy, social justice, economic justice, economic theory, self-interest, philosophy,