001447375 000__ 04035cam\a2200529Ii\4500 001447375 001__ 1447375 001447375 003__ OCoLC 001447375 005__ 20230310004115.0 001447375 006__ m\\\\\o\\d\\\\\\\\ 001447375 007__ cr\cn\nnnunnun 001447375 008__ 220609s2022\\\\si\\\\\\o\\\\\001\0\eng\d 001447375 019__ $$a1325653406 001447375 020__ $$a9789811910920$$q(electronic bk.) 001447375 020__ $$a9811910928$$q(electronic bk.) 001447375 020__ $$z9789811910913 001447375 020__ $$z981191091X 001447375 0247_ $$a10.1007/978-981-19-1092-0$$2doi 001447375 035__ $$aSP(OCoLC)1327858054 001447375 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dYDX$$dEBLCP$$dN$T$$dOCLCF$$dOCLCQ 001447375 049__ $$aISEA 001447375 050_4 $$aHJ2250 001447375 08204 $$a336.2009$$223/eng/20220609 001447375 24500 $$aPolitical philosophy and taxation :$$ba history from the Enlightenment to the present /$$cRobert F. van Brederode, editor. 001447375 264_1 $$aSingapore :$$bSpringer,$$c[2022] 001447375 264_4 $$c©2022 001447375 300__ $$a1 online resource (xiii, 413 pages) 001447375 336__ $$atext$$btxt$$2rdacontent 001447375 337__ $$acomputer$$bc$$2rdamedia 001447375 338__ $$aonline resource$$bcr$$2rdacarrier 001447375 500__ $$aIncludes indexes. 001447375 5050_ $$aIntroduction: The Value of a Political Theory for the Proper Application of Taxation -- The Enlightenment and Influence of Social Contract Theory on Taxation -- Taxation and Utilitarianism: The Historical Evolution -- Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation -- Marxism and Socialism: Progressive Taxation and Socialisation of Property -- The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State -- Taxation: The Libertarian View -- Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs -- Egalitarianism and Taxation -- Tax's Power: Feminism, Tax and the Making of Society -- A Summary Proposal for Democratized Taxation. 001447375 506__ $$aAccess limited to authorized users. 001447375 520__ $$aThis book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview. This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school. Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy. 001447375 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed June 9, 2022). 001447375 650_0 $$aTaxation$$xPolitical aspects. 001447375 650_0 $$aTaxation$$xHistory. 001447375 650_0 $$aPolitical science$$xPhilosophy. 001447375 655_0 $$aElectronic books. 001447375 655_7 $$aHistory.$$2fast$$0(OCoLC)fst01411628 001447375 7001_ $$aBrederode, R. F. W. van$$q(Robert F. W. van),$$d1954-$$eeditor. 001447375 77608 $$iPrint version:$$z981191091X$$z9789811910913$$w(OCoLC)1296418931 001447375 852__ $$bebk 001447375 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-981-19-1092-0$$zOnline Access$$91397441.1 001447375 909CO $$ooai:library.usi.edu:1447375$$pGLOBAL_SET 001447375 980__ $$aBIB 001447375 980__ $$aEBOOK 001447375 982__ $$aEbook 001447375 983__ $$aOnline 001447375 994__ $$a92$$bISE