This book asks why tax policy is both attracted to and repelled by the
idea of justice. Accepting the invitation of economist Henry Simons to
acknowledge that tax justice is a theological concept, the work
explores theological doctrines of taxation to answer the presenting
question. The overall message of the book is that taxation is an
instrument of justice, but only when taxes take into account multiple
goods in society: the requirements of the government, the property
rights of society’s members, and the material needs of the poor. It
is argued that this answer to the presenting question is a theological
and ethical answer in that it derives from the insistence of Christian
thinkers that tax policy take into account material human need
(necessitas). Without the necessitas component of the tax balance, tax
systems end up honoring only one of the three components of the tax
equation and cease to reflect a coherent idea of justice. The book
will be of interest to academics and researchers working in the areas
of tax law, economics, theology, and history.
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Produktdetaljer
ISBN
9781000356571
Publisert
2020
Utgave
1. utgave
Utgiver
Vendor
Routledge
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter