Download Justifying Taxes: Some Elements for a General Theory of by Agustín José Menéndez PDF

By Agustín José Menéndez

Justifying Taxes bargains readers a few of the components of a democratic tax legislation, thought of inside its political and philosophical context which will be sure the level of valid tax responsibilities. the target is to revisit the various concerns within the dogmatics of tax legislations from the perspective of a serious citizen, regularly able to ask questions on the justification underlying her responsibilities, and particularly approximately her paramount burden, viz., the cost of convinced quantities of cash. inside of this purview, specific recognition is paid to the overall rules of taxation.
The argument is complemented through a close reconstruction of constitutional reasoning in tax concerns, shut awareness being paid to the jurisprudence of the Spanish Tribunal Constitucional.
Readership: felony students, political scientists and philosophers. specially suggested to graduate and undergraduate scholars of Tax legislation, Constitutional legislations, Jurisprudence, Philosophy of legislation and Political concept.

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Extra resources for Justifying Taxes: Some Elements for a General Theory of Democratic Tax Law

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The claim that is made there is that the dispute boils down to the question of which is the adequate conceptualisation of law. 2. 1 A Working definition of taxes by reference to their institutional background §15. This section contains a working-definition of taxes. It combines descriptive and normative elements in order to provide a rational reconstruction of the term. This strategy is far from original. It tries to follow the methodological approach of Rawls in the Theory of Justice (justice)74, Raz in The Morality of Freedom(authorityf5 or Nino in The Ethics of Human Rights(human rights)76.

The rules regulating such rights include reference to the original acquisition of the right, the precise determination of the right-holder and rules spelling out the consequences of irregular forms of acquisition (including the acquisition of full rights with the passing of time). Moreover, such rights can be the object of exchange through market transactions (the paradigm of which is the contract based on the consent of the two parties). Such rules do not only offer models of exchange, but also predetermine the conditions of validity of such actions (as there are some marginal cases in which no valid transaction can be established), and with the maintenance of the conditions under which exchange can operate freely (for example, through bodies of norms oriented to keep competition open, like anti-trust law).

The mere fact that 98 The famous article by Coase (1937) reflects the troubled condition of corporations within classic liberal economics. THE PROJECT 23 proposals for the integration of the corporate tax base into the personal base have become common currency in tax literature provides evidence of the lack of such. We might explore the relationship between corporate taxation and the legally granted privileges associated with the corporate form (like the reduction of liability, and so on), and the need of avoiding any impingement upon the smooth functioning of market structures caused by the accumulation of economic resources in corporate hands.

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