Fairness in Taxation : Exploring the Principles.

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The papers in this volume explore the idea of distributive justice and fairness in taxation.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Maslove, Allan, M.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto : University of Toronto Press, 2015.
Colección:Heritage.
Temas:
Tax incidence.
Tax incidence > Canada.
Tax incidence > Ontario.
Progressive taxation.
Progressive taxation > Canada.
Progressive taxation > Ontario.
Impôt progressif.
Impôt progressif > Canada.
Impôt progressif > Ontario.
Progressive taxation
Tax incidence
Canada
Ontario
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Foreword / Monica Townson
  • Introduction / Allan M. Maslove
  • 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head
  • Fairness principles in general
  • Principles of fairness in taxation
  • The sacrifice doctrines
  • The Haig-Simons approach
  • Changing priorities and paradigms
  • The public-choice critique
  • The optimal-tax critique
  • The comprehensive tax base
  • Income base versus comsumption base
  • The progressive rate structure
  • The international tax kaleidoscope
  • The personal expenditure tax
  • Flat-rate indirect taxes on consumption and wage income
  • Flate rate personal direct taxation
  • Personal-wealth taxation
  • The role of personal-wealth taxes under alternative systems of income and consumption taxation
  • Alternative forms of personal-wealth taxation
  • Recent trends in personal-weatlth taxation
  • Concluding reflections
  • Note
  • Bibliography
  • 2. What's fair? The problem of equity in taxation / Lars Osberg
  • 1. Examples of equity
  • 2. Taxation and the voerall impact of government
  • 3. The "sometimes" existence of trade-offs
  • 4. Time and fairness
  • 5. Horizontal equity
  • 6. User fees
  • 7. Vertical equity
  • 8. Intergenerational equity
  • 9. Process equity
  • 10. Conclusion
  • Notes
  • Bibliography
  • 3. Concepts of equity in taxation / Leslie Green
  • The primacy of fairness
  • Horizontal and vertical equity
  • Interstitial equity
  • Distributive equity
  • Libertarian views
  • Utilitarian views
  • Egalitarian justice
  • Conclusion
  • Notes
  • Bibliography
  • 4. Equitable and fair: widening the circle / A. Marguerite Cassin
  • Tax: the technical is political
  • Women and tax: everyday world as problematic
  • Women, tax, and the regime of rationality
  • Conceptual practices of power
  • Equity and fairness
  • Widening the circle
  • Notes
  • Bibliograpy
  • 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch
  • Introduction: states and taxes
  • The crisis of progressive taxation
  • "Fair taxation": getting beyond appearances
  • What is fair in public finance?
  • Distributive justice in political philosophy
  • From fair taxation to structural reform
  • Notes
  • Bibliography
  • Notes on contributors.

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