Philosophical Foundations of Tax Law

Hardcover | March 16, 2017

EditorMonica Bhandari

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Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget thecore underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It isessential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law 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.

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Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget thecore underpinnings of the tax system and the...

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 r...

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Format:HardcoverDimensions:320 pages, 9.69 × 6.73 × 0.01 inPublished:March 16, 2017Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0198798431

ISBN - 13:9780198798439

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Table of Contents

Monica Bhandari: IntroductionPart I: Justification for Tax and Enforcement1. John Snape: The "Sinews of the State": Historical Justifications for Taxes and Tax Law2. John Stanton-Ife: Must We Pay for the British Museum?: Taxation and the Harm Principle3. Stuart Green: Tax Evasion as a Crime4. John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax LawPart II: Design and Mechanics of the Tax System: General Principles5. Dominic de Cogan: Michael Oakeshott and the Conservative Disposition in Tax Law6. Patrick Emerton and Kathryn James: The Justice of the Tax Base and the Case for Income Tax7. David Duff: Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive TaxationPart III: Design and Mechanics of the Tax System8. Theodore P. Seto: A Forced Labor Theory of Property and Taxation9. Jennifer Bird-Pollan: The Philosophical Foundations of Wealth Transfer Taxation10. 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