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Taxation: Philosophical Perspectives

Martin O'Neill and Shepley Orr

Abstract

Taxation: Philosophical Perspectives is the first edited collection devoted to addressing 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 chapters in this volume show, there are a number of pressing and significant philosophical issues relating to the tax system, and these issues often conn ... More

Keywords: tax, taxation, social justice, libertarianism, property rights, public justification, philosophy of tax, political philosophy, public goods, redistribution

Bibliographic Information

Print publication date: 2018 Print ISBN-13: 9780199609222
Published to Oxford Scholarship Online: December 2018 DOI:10.1093/oso/9780199609222.001.0001

Authors

Affiliations are at time of print publication.

Martin O'Neill, editor
Senior Lecturer in Political Philosophy, University of York

Shepley Orr, editor
Lecturer in Civil, Environmental, and Geomatic Engineering, University College London

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Contents

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Introduction

Martin O’Neill and Shepley Orr

Part I On the Tax System: Normative and Conceptual Questions

6 Tax Policy and Fair Inequality

Alexander W. Cappelen and Bertil Tungodden

7 Beggar Your Neighbour

Véronique Munoz-Dardé and M. G. F. Martin

Part II Tax Policy and Forms of Taxation: Philosophical Issues

12 Global Taxation and Accounting Arrangements

Gillian Brock and Rachel McMaster

End Matter