株式会社極東書店トップ ＞ 商品一覧 ＞ The Philosophy of Taxation and Public Finance.
商品詳細
The Philosophy of Taxation and Public Finance. 課税と財政の哲学
・ISBN 978-1-4020-7716-6 hard EUR 159.99
￥42,764.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
| 著者・編者 | McGee, Robert W., |
|---|---|
| 出版社 | (Kluwer Academic, NE) |
| 出版年月 | 2004 |
| ページ数 | 313 pp. |
| 言語 | ENG |
| ニュース番号 | ＜505-294 507-260＞ |
解説
Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist.
The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as:
-What arguments have been used to justify taxation?
-When is tax evasion unethical?
-Are some taxes better than others?
-What are the proper functions of government?
-How much is enough? Is the ability to pay concept valid?
-When can punitive taxes be justified?