Tax Fairness and Folk Justice

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Author :
Publisher : Cambridge University Press
ISBN 13 : 1107276284
Total Pages : 263 pages
Book Rating : 4.1/5 (72 download)

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Book Synopsis Tax Fairness and Folk Justice by : Steven M. Sheffrin

Download or read book Tax Fairness and Folk Justice written by Steven M. Sheffrin and published by Cambridge University Press. This book was released on 2013-10-28 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.

The Proper Tax Base

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041141987
Total Pages : 355 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis The Proper Tax Base by : Yariv Brauner

Download or read book The Proper Tax Base written by Yariv Brauner and published by Kluwer Law International B.V.. This book was released on 2012-03-01 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.

Tax Justice and Tax Law

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Author :
Publisher : Bloomsbury Publishing
ISBN 13 : 1509935010
Total Pages : 440 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Tax Justice and Tax Law by : Dominic de Cogan

Download or read book Tax Justice and Tax Law written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-11-12 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change.

Fairness in Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis Fairness in Taxation by : John G. Head

Download or read book Fairness in Taxation written by John G. Head and published by . This book was released on 1993-12-15 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head’s excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.

Tax Justice

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Publisher : The Urban Insitute
ISBN 13 : 9780877667070
Total Pages : 310 pages
Book Rating : 4.6/5 (67 download)

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Book Synopsis Tax Justice by : Joseph J. Thorndike

Download or read book Tax Justice written by Joseph J. Thorndike and published by The Urban Insitute. This book was released on 2002 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: "As inequalities in wealth and income have widened over the past two decades, renewed attention has been focused on the question of 'tax justice'--i.e., to what extent the tax system should be use to redress socioeconomic disparities. This collection brings together leading scholars from law, history, and economics to examine the question from several angles." Kirk J. Stark [back cover].

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1788114973
Total Pages : 336 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice by : Richard Eccleston

Download or read book Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2018-11-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.

The Myth of Ownership

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Author :
Publisher : Oxford University Press, USA
ISBN 13 : 0195176561
Total Pages : 239 pages
Book Rating : 4.1/5 (951 download)

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Book Synopsis The Myth of Ownership by : Liam B. Murphy

Download or read book The Myth of Ownership written by Liam B. Murphy and published by Oxford University Press, USA. This book was released on 2002 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with vigorous debates about tax policy going on in national politics and public policy circles, in economics and law. The Myth of Ownership bridges this gap, offering the first book to explore tax policy from the standpoint of contemporary moral and political philosophy. Book jacket.

Taxing the Rich

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Publisher : Princeton University Press
ISBN 13 : 1400880378
Total Pages : 288 pages
Book Rating : 4.4/5 (8 download)

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Book Synopsis Taxing the Rich by : Kenneth Scheve

Download or read book Taxing the Rich written by Kenneth Scheve and published by Princeton University Press. This book was released on 2016-03-29 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.

Justice in Taxation as a Remedy for Social Discontent

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Author :
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Justice in Taxation as a Remedy for Social Discontent by : Frederick Newton Judson

Download or read book Justice in Taxation as a Remedy for Social Discontent written by Frederick Newton Judson and published by . This book was released on 1898 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global Tax Fairness

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Publisher : Oxford University Press
ISBN 13 : 019103861X
Total Pages : 384 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis Global Tax Fairness by : Thomas Pogge

Download or read book Global Tax Fairness written by Thomas Pogge and published by Oxford University Press. This book was released on 2016-02-04 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Fairness and Efficiency in the Flat Tax

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Author :
Publisher : A E I Press
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Fairness and Efficiency in the Flat Tax by : Robert Ernest Hall

Download or read book Fairness and Efficiency in the Flat Tax written by Robert Ernest Hall and published by A E I Press. This book was released on 1996 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: These experts present a lively discussion of the pros and cons of the proposals for a flat tax, think through the likely effects of such a radical change, and make clear what can seem a confusing array of facts and figures.

Tax and Fairness

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Author :
Publisher : Bridget Williams Books
ISBN 13 : 0947518614
Total Pages : 120 pages
Book Rating : 4.9/5 (475 download)

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Book Synopsis Tax and Fairness by : Deborah Russell

Download or read book Tax and Fairness written by Deborah Russell and published by Bridget Williams Books. This book was released on 2017-05-28 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has changed a lot in the last thirty years, but New Zealand’s tax system hasn’t. Since the 1980s New Zealand’s taxation policy has remained the same, despite substantial economic and social changes. The system may be familiar, but is it fair? Deborah Russell and Terry Baucher’s lively analysis shows why answers to this question cut to the heart of whether New Zealand can be considered an egalitarian country. Drawing on the latest evidence and using plain language, they explore thorny issues such as the taxation of housing, multinationals and inequality between generations. The remedies proposed in this short book will help change the way New Zealanders think about tax in the twenty-first century.

Tax Fairness

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Publisher :
ISBN 13 :
Total Pages : 142 pages
Book Rating : 4.0/5 (16 download)

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Book Synopsis Tax Fairness by : United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations

Download or read book Tax Fairness written by United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 1991 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The FairTax Solution

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Publisher : Penguin
ISBN 13 : 1101197625
Total Pages : 160 pages
Book Rating : 4.1/5 (11 download)

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Book Synopsis The FairTax Solution by : Ken Hoagland

Download or read book The FairTax Solution written by Ken Hoagland and published by Penguin. This book was released on 2010-03-04 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive book on the Fairtax and its potential to save the U.S. economy In the century since it was created, the federal income tax system has grown into a monster that threatens the well-being of average citizens and business owners as well as the very foundations of our economy and our democracy. But there's a better alternative: the FairTax. Its supporters argue that the federal government should stop taxing what goes into the economy-earnings, savings, and investments-and start taxing what comes out: consumption. The result would be the same amount of revenue but more growth, much less political corruption, and a far healthier relationship between Americans and their government. Ken Hoagland of the FairTax Institute is an expert on this grassroots movement, and his book offers the clearest explanation of this revolutionary idea. He details the history of income tax collection in this coun­try and current lobbying practices that have bloated the tax code to 67,500 pages of irrational regulations. Anyone who has ever shuddered as April 15 approaches or who simply cares about making the country better will be fascinated by Hoagland's research and conclusions.

A Far Cry from Fair

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Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis A Far Cry from Fair by : Citizens for Tax Justice (Washington, D.C.)

Download or read book A Far Cry from Fair written by Citizens for Tax Justice (Washington, D.C.) and published by . This book was released on 1991 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing America

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Publisher : NYU Press
ISBN 13 : 0814786243
Total Pages : 374 pages
Book Rating : 4.8/5 (147 download)

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Book Synopsis Taxing America by : Karen B. Brown

Download or read book Taxing America written by Karen B. Brown and published by NYU Press. This book was released on 1997-01-01 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the winter of 1996, Steve Forbes--publisher, heir, and presidential candidate--captured the American imagination with his proposal for a flat tax. But while Mr. Forbes claimed that such a tax would level the economic playing field by eliminating countless loopholes and miles of red tape, his actual proposal betrayed such claims to fairness by overtaxing workers and undertaxing financial capital. In the face of recent proposals for dramatic and far-reaching tax reform, Taxing America takes a critical look at the way the federal government collects its revenue and exposes the bias at the heart of a system which claims to be objective and fair. Contrary to traditional tax scholarship, these writers argue that an awareness of disability discrimination, economic exploitation, heterosexism, sexism and racism is crucial to any analysis of tax policy. Gathering together essays whose topics range from federal housing policy to environmental clean-up costs to tax treaty policy making, Karen B. Brown and Mary Louise Fellows present a philosophy that is as simple as it is radical: economic arrangements contribute significantly to the creation of social hierarchies and the perpetuation of discrimination. Given this reality, Brown and Fellows maintain that the goal of the federal tax law should be social justice and the disruption of discriminatory and exploitative practices.

Tax Fairness

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Author :
Publisher :
ISBN 13 : 9780756735890
Total Pages : 85 pages
Book Rating : 4.7/5 (358 download)

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Book Synopsis Tax Fairness by : Larry Craig

Download or read book Tax Fairness written by Larry Craig and published by . This book was released on 2003-09-01 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Witnesses: Glenn Hubbard, Chmn., President's Council of Economic Advisors; Hilary J. Kramer, Senior Strategist and Advisor, Montgomery Asset Mgmt., and Business Commentator, Fox News Channel, New York, NY; Dick Buxton, Boise, ID; Dan Mitchell, McKenna Senior Fellow in Political Economy, The Heritage Foundation, Wash., D.C.; and W. Mark Crain, Dir., Center for Study of Public Choice, and Prof. of Economics, George Mason Univ., Fairfax, VA.