Fairness in taxation : exploring the principles (eBook, 1993) [WorldCat.org]
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Fairness in taxation : exploring the principles

Author: John G HeadLars OsbergLeslie GreenA Marguerite CassinLeo PanitchAll authors
Publisher: Toronto : Published by University of Toronto Press, [1993] ©1993
Series: Research studies of the Fair Tax Commission of Ontario.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Fairness in taxation.
Toronto : Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario, ©1993
(DLC) 93180270
(OCoLC)29317482
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: John G Head; Lars Osberg; Leslie Green; A Marguerite Cassin; Leo Panitch; Allan M Maslove; Ontario. Fair Tax Commission.
ISBN: 9781442623293 1442623292
OCLC Number: 903968048
Reproduction Notes: Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
Description: 1 online resource (xiii, 159 pages) : illustrations.
Details: Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Contents: 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.
Series Title: Research studies of the Fair Tax Commission of Ontario.
Responsibility: John G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin, Leo Panitch ; edited by Allan M. Maslove.
More information:

Abstract:

The papers in this volume explore the idea of distributive justice and fairness in taxation. The collection begins with Head's excellent presentation and analysis of equity in the public finance literature. The other authors, starting from this point, critique and amplify the concept from various philosophical perspectives and academic disciplines.

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