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Philosophical Explorations of Justice and Taxation

National and Global Issues

Gottfried Schweiger (Hrsg.), Clemens Sedmak (Hrsg.), Helmut P. Gaisbauer (Hrsg.)

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Springer International Publishing img Link Publisher

Sozialwissenschaften, Recht, Wirtschaft / Allgemeines, Lexika

Beschreibung

This 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.

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Schlagwörter

Financial crisis, Justifying different Types of Taxation, Justification of taxation and its global implications, Luxury Tax, Progressive Inheritance Taxes, International and global taxation, Justice, Equality and Taxation, Social Justice in Taxation, Different types of taxation, Duty of Poverty Alleviation, Ethical taxation, International and Global Taxation, Wealth and inheritance taxes, Combating Tax Avoidance, Laying out the field of tax justice