Robert F. van Brederode - Böcker

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices .

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: •the nature of government •the relation between government (the state) and its subjects or citizens •the moral justification of taxes•the link between property and taxation•tax planning, evasion and avoidance •corporate social responsibility•the use of coercive power in collecting taxes and enforcing tax laws •ethical standards for tax advisors •tax payer rights •the balance between individual rights to liberty and privacy, and government compliance and information requirements •the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: •the nature of government •the relation between government (the state) and its subjects or citizens •the moral justification of taxes•the link between property and taxation•tax planning, evasion and avoidance •corporate social responsibility•the use of coercive power in collecting taxes and enforcing tax laws •ethical standards for tax advisors •tax payer rights •the balance between individual rights to liberty and privacy, and government compliance and information requirements •the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect).

This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview.  This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school.  Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.