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 is the first book to give a collective treatment of 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 contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.

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