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The myth of ownership Taxes and justice

By: Contributor(s): Publication details: Oxford Oxford University Press 2002Description: 228P PBISBN:
  • 9780195176568
DDC classification:
  • 336.200973 MUR
Contents:
Table of Contents Chapter 1. Introduction Chapter 2. Traditional Criteria of Tax Equity 1. Political Morality in Tax Policy: Fairness 2. Vertical Equity: The Distribution of Tax Burdens 3. The Benefit Principle 4. Ability to Pay: Endowment 5. Ability to Pay: Equal Sacrifice 6. Ability to Pay as an Egalitarian Idea 7. The Problem of Everyday Libertarianism 8. Horizontal Equity Chapter 3. Economic Justice ni Political Theory 1. Political Legitimacy 2. Consequentialism and Deontology 3. Public Goods 4. Benefits for Individuals 5. Efficiency and Utilitarianism 6. Distributive Justice, Fairness, and Priority to the Worst Off 7. Equality of Oppotunity 8. Legitamite Means and Individual Responsibility 9. Rewards and Punishments 10. Liberty and Libertarianism 11. The Moral Significance of the Market 12. Personal Motives and Political Values: The Moral Division of Labor 13. Conclusion Chapter 4. Redistribution and Public Provision 1. Efficiency and Judgement 2. Paying for Public Goods 3. Which Goods are Public? 4. Redistribution 5. Transfer or Provision? 6. Public Duties 7. Conclusion Chapter 5. The Tax Base 1. Efficiency and Justice 2. Outcomes, not Burdens 3. The Consumption Base and Fairness to Savers 4. Fairness as Equal Liberty 5. Desert and the Accumulation of Capital: The "Common Pool" 6. Wealth and Welfare 7. Wealth and Opportunity 8. Endowment and the Value of Autonomy 9. Exclusions and Credits 10. Transitions Chapter 6. Progressivity 1. Graduation, Progression, Incidence, and Outcomes 2. Assessment of Outcomes 3. Optimal Taxation 4. Tax Reform Chapter 7. Inheritance 1. The "Death Tax" 2. The Tax Base of the Donee 3. No Deduction for Donors 4. Details and Objections 5. Equal Opportunity and Transfer Taxation 6. Conclusion Chapter 8. Tax Discrimination 1. Justifying Differential Treatment 2. An Example: The Marriage Penalty 3. Incentive Effects and Arbitrariness Chapter 9. Conclusion: Politics 1. Theory and Practice 2. Justice and Self-Interest 3. Plausible Policies 4. Effective Moral Ideas Notes References Index
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BOOKs BOOKs National Law School MPP SECTIO MPP Section 336.200973 MUR (Browse shelf(Opens below)) Available 35324

Distributive Justice - Tax Incidence

Taxation - Social Aspects - U S A

Table of Contents
Chapter 1. Introduction
Chapter 2. Traditional Criteria of Tax Equity
1. Political Morality in Tax Policy: Fairness
2. Vertical Equity: The Distribution of Tax Burdens
3. The Benefit Principle
4. Ability to Pay: Endowment
5. Ability to Pay: Equal Sacrifice
6. Ability to Pay as an Egalitarian Idea
7. The Problem of Everyday Libertarianism
8. Horizontal Equity
Chapter 3. Economic Justice ni Political Theory
1. Political Legitimacy
2. Consequentialism and Deontology
3. Public Goods
4. Benefits for Individuals
5. Efficiency and Utilitarianism
6. Distributive Justice, Fairness, and Priority to the Worst Off
7. Equality of Oppotunity
8. Legitamite Means and Individual Responsibility
9. Rewards and Punishments
10. Liberty and Libertarianism
11. The Moral Significance of the Market
12. Personal Motives and Political Values: The Moral Division of Labor
13. Conclusion
Chapter 4. Redistribution and Public Provision
1. Efficiency and Judgement
2. Paying for Public Goods
3. Which Goods are Public?
4. Redistribution
5. Transfer or Provision?
6. Public Duties
7. Conclusion
Chapter 5. The Tax Base
1. Efficiency and Justice
2. Outcomes, not Burdens
3. The Consumption Base and Fairness to Savers
4. Fairness as Equal Liberty
5. Desert and the Accumulation of Capital: The "Common Pool"
6. Wealth and Welfare
7. Wealth and Opportunity
8. Endowment and the Value of Autonomy
9. Exclusions and Credits
10. Transitions
Chapter 6. Progressivity
1. Graduation, Progression, Incidence, and Outcomes
2. Assessment of Outcomes
3. Optimal Taxation
4. Tax Reform
Chapter 7. Inheritance
1. The "Death Tax"
2. The Tax Base of the Donee
3. No Deduction for Donors
4. Details and Objections
5. Equal Opportunity and Transfer Taxation
6. Conclusion
Chapter 8. Tax Discrimination
1. Justifying Differential Treatment
2. An Example: The Marriage Penalty
3. Incentive Effects and Arbitrariness
Chapter 9. Conclusion: Politics
1. Theory and Practice
2. Justice and Self-Interest
3. Plausible Policies
4. Effective Moral Ideas
Notes
References
Index

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