[국외 신간] Taxation: Philosophical Perspectives

출처: Martin O'Neill and Shepley Orr 편집, Taxation: Philosophical Perspectives, Oxford University Press, 2018년 8월 7일.

자료: https://global.oup.com/academic/product/taxation-9780199609222?cc=kr&lang=en&promocode=AAFLYG6

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차례

Introduction, Martin O'Neill and Shepley Orr

Part I. On the Tax System: Normative and Conceptual Questions

• 1: What Political Philosophy Should Learn from Economics about Taxation, Alan Hamlin
• 2: Welfarism, Libertarianism, and Fairness in the Economic Approach to Taxation, Marc Fleurbaey
• 3: Striving for the Middle Ground: Taxation, Justice and the Status of Private Rights, Geoffrey Brennan
• 4: Taxing or Taking: Property Rhetoric and the Justice of Taxation, Laura Biron
• 5: Libertarianism and Taxation, Peter Vallentyne
• 6: Tax Policy and Fair Inequality, Alexander Cappelen and Bertil Tungodden
• 7: Beggar Your Neighbour (Or Why You Do Want to Pay Your Taxes), Véronique Munoz-Dardé and M. G. F. Martin

Part II. Tax Policy and Forms of Taxation: Philosophical Issues

• 8: The Case for a Progressive Benefits Tax, Barbara Fried
• 9: Moral Objections to Inheritance Tax, Stuart White
• 10: The Politics of Land Value Taxation, Iain McLean
• 11: The State and Tax Competition: a Normative Perspective, Peter Dietsch
• 12: Global Taxation and Accounting Arrangements: Some Normatively Desirable and Feasible Policy Recommendations, Gillian Brock and Rachel McMaster