Taxation : Philosophical perspectives / edited by Martin O'Neill and Shepley Orr.

Includes bibliographical references and indexes.

Table of contents

Martin O'Neill and Shepley Orr: Introduction
Part I. On the Tax System: Normative and Conceptual Questions
1: Alan Hamlin: What Political Philosophy Should Learn from Economics about Taxation
2: Marc Fleurbaey: Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation
3: Geoffrey Brennan: Striving for the Middle Ground: Taxation, Justice and the Status of Private Rights
4: Laura Biron: Taxing or Taking: Property Rhetoric and the Justice of Taxation
5: Peter Vallentyne: Libertarianism and Taxation
6: Alexander Cappelen and Bertil Tungodden: Tax Policy and Fair Inequality
7: Veronique Munoz-Darde and M. G. F. Martin: Beggar Your Neighbour (Or Why You Do Want to Pay Your Taxes)
Part II. Tax Policy and Forms of Taxation: Philosophical Issues
8: Barbara Fried: The Case for a Progressive Benefits Tax
9: Stuart White: Moral Objections to Inheritance Tax
10: Iain McLean: The Politics of Land Value Taxation
11: Peter Dietsch: The State and Tax Competition: a Normative Perspective
12: Gillian Brock and Rachel McMaster: Global Taxation and Accounting Arrangements: Some Normatively Desirable and Feasible Policy Recommendations

This is the first book to give a collective treatment of philosophical issues relating to tax. Given that the tax system is central to the operation of states and to the ways in which states interact with individual citizens, more interdisciplinary attention to conceptual and normative issues relating to tax is urgently needed.