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· 분류 : 외국도서 > 법률 > 참고자료
· ISBN : 9783319134574
· 쪽수 : 236쪽
· 출판일 : 2015-02-02
목차
List of Contributors .- Outlining the Field of Tax Justice; Helmut P. Gaisbauer, Gottfried Schweiger and Clemens Sedmak.- Section I: Grounding Taxation.- Fiscal Justice and Justified Trust; Clemens Sedmak &and Helmut P. Gaisbauer.- Taxation and the Duty to Alleviate Poverty; Gottfried Schweiger.- Justice, Equality and Taxation; Dietmar von der Pfordten.- 'You did not build that road' - Reciprocity, Benefits, Opportunities and Taxing the Extremely Rich; Bruno Verbeek.- The Challenge of Tax Avoidance for Social Justice in Taxation; Benjamin Alarie.- Section II: Justifying different Types of Taxation.- Why Taxing Consumption? Justifications, Objections and Social Cooperation; Xavier Landes.- Egalitarianism and Consumption Tax; Daniel Halliday.- Ethical Taxation: Progressivity, Efficiency and Hourly Averaging; Douglas Bamford.- Why do the Public Oppose Inheritance Taxes?; Rajiv Prabhakar.- The Role of Expressive versus Instrumental Preferences in U.S. Attitudes toward Taxation and Redistribution; Kirk Stark.- Section III: International and Global Taxation.- What Burden should Fiscal Policy Bear in Fighting Global Injustice?; Gillian Brock.- A Global Luxuries Tax; Timothy Mawe and Vittorio Bufacchi.- Taxation: Its Justification and Application to Global Contexts; Teppo Eskelinen and Arto Laitinen.