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Book title Philosophical Explorations of Justice and Taxation: National and Global Issues
Author by Helmut P. Gaisbauer (Editor), Gottfried Schweiger (Editor), Clemens Sedmak (Editor)
Descriptions his volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.
Language English
Publisher Springer
Release year 2015
Number of pages 232
ISBN-10 3319134574
ISBN-13 978-3319134574