LDR 04300cam-a2200385^^04500
090 _a168327
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999 _c000168327-LIS
010 _a0195150163
_bencadernado
_daquisição
101 _aeng
_deng
102 _aUS
_bOxford
105 _ay^^^acd^001yy
106 _ar
200 1 _aThe myth of ownership
_bTexto impresso
_etaxes and justice
_fLiam Murphy, Thomas Nagel
210 _aOxford
_cUniversity Press
_d2002
215 _aIX, 228 p.
_d21 cm
320 _aContém bibliografia, p. 209-219
330 _aSummary:
1. Introduction, p. 3
2. Traditional criteria of tax equity, p. 12
3. Economic justice in political theory, p. 40
4. Redistribution and public provision, p. 76
5. The tax base, p. 96
6. Progressivity, p. 130
7. Inheritance, p. 142
8. Tax discrimination, p. 162
9. Conclusion: politics, p. 173
330 _aAbstract:
How fair is our tax system? How much should be paid by whom? What should be exempt from taxation? Where should our tax dollars go? There matters are hotly disputed not only because they bear directly on the economy and operations of government, but also because they carry so strong a moral and ideological charge, raising fundamental questions of individual liberty, personal responsibility, and our obligations to one another.
In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with the vigorous debates about tax policy gaping on in national politics and public-policy circles, in economics and law.
In this book, the authors bridge this gap, offering the first book to explore tax policy from the stand-point of contemporary moral an political philosophy.
They overturn conventional ideas about what constitutes tax fairness, arguing that the emphasis on distributing the tax burden relative to pretax income is misconceived. In taxation, they contend, government does not take from people what they already own.
330 _aProperty rights are the product of a set of laws and conventions, of which the tax system forms a central part, so the fairness of taxes can't be evaluated by their impact on preexisting entitlements. Pretax income, in particular, has no independent moral significance moral significance. Standards of justice should be applied not to the distribution of tax burdens but to the operation and results of the entire framework of economic institutions.
This book addresses a host of controversial issues, such as the estate tax, the marriage penalty, "flat" versus progressive taxes, consumption versus income taxes, tax cuts the wealthy, and negative income taxes for the poor. Widening the angle of vision from tax justice to social justice, this book makes essential reading for general readers who care about government as well as for specialists and their students in law, business, economics, political science, and philosophy. (Liam Murphy, Thomas Nagel)
606 1 _945107
_345107
_2Library of Congress Subject Headings
_aFiscalidade
_xAspectos Sociais
_yEstados Unidos
606 1 _952568
_352568
_2Library of Congress Subject Headings
_aTaxation
_xSocial Aspects
_yUnited States
606 1 _947119
_347119
_2Library of Congress Subject Headings
_aJustiça Distributiva
_xEstados Unidos
606 1 _943589
_343589
_2Library of Congress Subject Headings
_aDistributive Justice
_xUnited States
606 1 _946305
_346305
_2Library of Congress Subject Headings
_aIncidência de Impostos
_xEstados Unidos
606 1 _952587
_352587
_2Library of Congress Subject Headings
_aTax Incidence
_xUnited States
680 _aHJ2322.A3 M87 2002
_b168327
700 1 _9214530
_3214530
_4070
_aMURPHY,
_bLiam B.,
_f1960-
701 1 _9214941
_3214941
_4070
_aNAGEL,
_bThomas,
_f1937-
801 _aPT
_bULUS
_c20060320
_gRPC
856 4 _ulocatemedia.aspx?capa=168000_168999/168327.jpg
_2Capa
942 _cMON
_n0
099 _c2012-06-22
_d2012-06-22
995 _f0000000025049
_aMULL
_dMULL
_j168327
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_t0 hj2322 a3 m87 2002 168327
_t20060320
_00
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_kHJ2322.A3 M87 2002-168327
_52006-03-20
_o0
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_m2016-10-20
_bMULL
001 168327
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