Taxation

Philosophical Perspectives

Martin O'Neill editor Shepley Orr editor

Format:Hardback

Publisher:Oxford University Press

Published:7th Aug '18

Currently unavailable, and unfortunately no date known when it will be back

Taxation cover

This book explores the philosophical dimensions of taxation, addressing its role in state functions and interactions with citizens. It highlights key issues related to property rights, democracy, and policy implementation.

Taxation is a pioneering work that explores the philosophical dimensions of tax systems, highlighting their crucial role in the functioning of states and their interactions with citizens. The book emphasizes the urgent need for interdisciplinary examination of the conceptual and normative issues surrounding taxation, given its significance in funding public goods, services, and redistributing resources. The contributors delve into a variety of philosophical questions related to taxation, revealing connections to broader themes such as property rights, public justification, democracy, and political psychology.

The authors argue that many of the complex philosophical issues tied to taxation have not received the attention they deserve. By addressing both overarching concerns and specific tax policies, the book aims to advance the discourse in political philosophy. The discussions are designed to challenge readers to think critically about taxation, recognizing that understanding its implications requires moving beyond abstract concepts to engage with practical considerations of implementation and feasibility.

To achieve a comprehensive analysis, the book brings together scholars from various disciplines, including political science, economics, public policy, and law. This interdisciplinary approach enriches the conversation around taxation, allowing for a more nuanced understanding of its philosophical underpinnings. Overall, Taxation serves as a vital resource for anyone interested in the intersection of philosophy and tax policy, encouraging a deeper engagement with the moral and political dimensions of taxation in contemporary society.

When I designed my course on Iarkets and Morals, at Yale in 2017, I wanted a reflection on the normative value of market outputs to figure prominently. This, of course, would require a range of philosophical acounts of taxation. To my suprise...little was written on the topic...Taxation: Philosophical Perspectives quenched my thirst. With this remarkable cllection f 12 essays and a concise introduction, we now have a philosophical literature on the topic. * Alexandre Gajevic Sayegh, Université Laval: Quebec, Economics & Philosophy *
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 *
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 *
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 *
With this remarkable collection of 12 essays and a concise introduction, we now have a philosophical literature on the topic. Naturally, there are still some unanswered questions, but the progress is notable... It is very well organized, and the essays complete each other, even when opposing views are put forward. This book could serve as essential reading in undergraduate and master's level courses in political philosophy, philosophy of economics and PPE. * Alexandre Gajevic Sayegh, Economics and Philosophy *

ISBN: 9780199609222

Dimensions: 241mm x 163mm x 23mm

Weight: 592g

280 pages