Research Catalog

Title

Taxation, economic prosperity, and distributive justice / edited by Ellen Frankel Paul, Fred D. Miller, Jr., and Jeffrey Paul.

Publication

Cambridge ; New York : Cambridge University Press, 2006.

Items in the Library & Off-site

Details

Additional Authors

• Paul, Ellen Frankel
• Miller, Fred Dycus, 1944-
• Paul, Jeffrey

Description

xiv, 295 p.; 23 cm.

Summary

"What constitutes a just tax system, and what are its moral foundations? Should a society's tax regime be designed to achieve a just distribution of wealth among its citizens, or should such a regime be designed to promote economic growth, rising standards of living, and increasing levels of employment? Are these two goals-distributive justice and economic prosperity-compatible or incompatible? If they are incompatible, why should this be? That is, why should justice not require, or at least lead to, an increase in general prosperity?" "The twelve essays in this volume-written by prominent philosophers, economists, political scientists, and legal theorists-address these questions and explore related issues. Some essays examine the history of tax policies and the normative principles that have informed the selection of various types of taxes and tax regimes. Some analyze economic data in order to discover which tax policies are most conducive to economic growth. Some look at particular theories of justice or property rights and seek to draw out their implications for the design of tax systems. Other essays propose specific tax reforms, such as revising the income tax to be more favorable to households with children, or replacing taxes on capital with taxes on consumption. Still others challenge traditional theories of taxation, offering new ways of understanding the fiscal relationship between governments and their citizens. Book jacket."--BOOK JACKET.

Subject

• Taxation > Moral and ethical aspects
• Fiscal policy > Moral and ethical aspects
• Distributive justice

Genre/Form

Aufsatzsammlung.

Bibliography (note)

• Includes bibliographical references and index.

Processing Action (note)

• committed to retain

Contents

Social philosophy and tax regimes in the United States, 1763 to the present / W. Elliot Brownlee -- The impact of tax policy on economic growth, income distribution, and allocation of taxes / James D. Gwartney and Robert A. Lawson -- Taxes, growth, equity, and welfare / Richard Vedder -- The consequences of taxation / Joel Slemrod -- Justice: a conservative view / John Kekes -- Non-absolute rights and libertarian taxation / Eric Mack -- Taxation, the private law, and distributive justice / Kevin A. Kordana and David H. Tabachnick -- The uneasy case for capital taxation / Edward J. McCaffery -- Households and the fiscal system / Daniel N. Shaviro -- Taxation, the state, and the community / Jeffrey Schoenblum -- Choice, catallaxy, and just taxation: contrasting architectonics for fiscal theorizing / Richard E. Wagner -- Government as investor: tax policy and the state / Jonathan R. Macey.

ISBN

0521685990

LCCN

^^2006044024

OCLC

• 65820481
• SCSB-11373249

Owning Institutions

Harvard Library