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VER E-BOOK Philosophical Foundations of Tax Law

Monica Bhandari
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Oxford University Press, 2017 - 310 páginas

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Tax law changes at a startling rate -
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not only does societal change bring
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system, but changes in the political
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will force
» change, as will many
other competing pressures. With this
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pace of change, it is easy to focus on dentro
the practical and forget the core
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underpinnings the tax system and
their philosophical justifications. Taking
a pause to remind ourselves of those
principles and how they can operate in
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the modern tax system is crucial to
ensuring that the tax system does not
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diverge too far from what it should be
or could be. It is essential to
understand the answers to some of
Livros relacionados the seemingly basic questions that
surround tax before we can even
begin to think about what a tax system
should look like.
This collection brings together major
themes and difficult questions in the
philosophical foundations of tax law.
‹ The chapters consider practical issues ›
such as justification, enforcement,
design, and mechanics, and provide a