Principles of Justice in Taxation,9781584772804

Principles of Justice in Taxation

by
ISBN13: 9781584772804
ISBN10: 1584772808
Format: Hardcover
Pub. Date: 2003-07-01
Publisher(s): Lawbook Exchange Ltd
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Table of Contents

Introduction
11(293)
The Origin and Nature of the State
The Individual and Society
19(5)
Origin of the State
24(2)
The Nature of the State
26(2)
Characteristics of the State
28(15)
The Voluntary and Involuntary Character of Political Organisation
28(4)
The Organic Theory of the State
32(4)
The Nature of Sovereignty
36(7)
Taxation, Economics and Ethics
Taxation
43(11)
The Nature of a Tax
43(3)
Characteristics of a Tax
46(4)
The Limits of Taxation
50(4)
Taxation and Economics
54(14)
Taxation and Production
55(5)
Taxation and Distribution
60(5)
Taxation and Consumption
65(3)
Taxation and Ethics
68(8)
The Political Basis and Principles of Taxation
The Social Contract and Taxation
76(14)
The Political Philosophers
77(8)
The Protection Theory of Taxation
85(5)
The Evolution Theory of the State and Taxation
90(8)
The Utilitarian Theory of the State and Taxation
98(8)
The Theory of Mill
99(3)
The Utilitarian Theory of Sax and the Austrian School
102(4)
Social Theories and Taxation
106(5)
Anarchism
106(1)
Communism
107(1)
Socialism
108(3)
Conclusions as to the Political Basis and Principles
111(5)
The Economic Basis and Principles of Taxation
The Physiocrats and the Single Taxers
116(9)
The Physiocrats
116(3)
The Single Taxers
119(6)
The Classical School of Economists
125(9)
The Benefit Theory of Taxation
125(4)
The Exchange Theory
129(3)
The Insurance Theory
132(2)
The Productive Theory of Taxation
134(4)
The Utility Theory of Sax
138(17)
Its Originality
140(1)
Simplicity and Truth
141(2)
Individual and Collective Psychology
143(2)
Individual Psychology
145(1)
Collective Psychology
146(3)
Collective Needs empirically Considered
149(1)
Differences in Character
149(2)
Political Factors
151(4)
Conclusions as to True Economic Basis and Principles
155(5)
The Ethical Basis of Taxation
The Benefit Theory of Taxation
160(11)
The Cost-of-Service Theory
161(4)
The Value-of-Service Theory
165(2)
Expenditure
167(1)
Property
168(1)
Income
169(1)
Marginal Utility
170(1)
Ability as an Ethical Basis of Taxation
171(16)
Ability and Property
175(3)
Ability and Income
178(1)
Meaning of Income
179(3)
Taxable Income
182(5)
Ability and Sacrifice
187(19)
Mill
187(2)
Wagner and Neumann
189(1)
Meyer
190(3)
Sax
193(4)
The Dutch Economists
197(4)
Edgeworth
201(5)
Conclusion: Ability versus Sacrifice
206(6)
Ethical Principles of Taxation
The Principle of Equality
212(34)
Rate and Source of Income
213(1)
Funded and Unfunded Incomes
213(3)
Inheritance and Gifts
216(1)
Monopoly and Quasi-Rent Income
217(3)
Income from Speculation
220(1)
Rate and Character of Income
221(3)
Rate and Amount of Income
224(2)
Proportional Taxation
226(5)
Progressive Taxation
231(15)
The Principle of Universality
246(20)
The Justification of Exemptions
249(7)
The Limitation of Exemptions
256(10)
Practical Justice in Taxation
Assessments
266(10)
Declaration vs. Doomage
266(2)
Taxable Property
268(2)
Methods of Assessment
270(6)
The True Tax System
276(17)
Subjects and Methods of Taxation
277(1)
Taxes on Consumption
278(2)
Taxation of Real Estate
280(1)
Taxation of Personal Property
281(1)
Taxation of Mortgages
282(1)
Taxation of Corporations
283(4)
Taxation of Inheritances
287(3)
State and Local Taxation
290(1)
National Taxes
291(1)
State Taxes
292(1)
Local Taxes
293

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