By Monica Bhandari
This assortment brings jointly significant topics and tough questions within the philosophical foundations of tax legislation. It permits the reader to think about how tax platforms may still stream ahead within the glossy international, with a valid philosophical foundation, to supply the sensible tax approach that the country calls for and electorate deserve.
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This assortment brings jointly significant issues and tough questions within the philosophical foundations of tax legislations. It permits the reader to contemplate how tax structures should still movement ahead within the smooth global, with a legitimate philosophical foundation, to supply the sensible tax procedure that the kingdom calls for and voters deserve.
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Seto (Loyola, Los Angeles), Chantal Stebbings (Exeter), and Henk Vording (Leiden). The writer is grateful to Mark Philp (Warwick), who valuably commented on, and discussed, an advanced draft, helping me thereby to clarify certain thoughts. Conclusions, mistakes, and omissions remain the writer’s responsibility. He would also like to thank Helen Riley (University of Warwick Library) and Elizabeth Wells (Bodleian, Oxford) for tracking down an electronic version of Paton’s Appeals. 34 35 2 Must We Pay for the British Museum?
First Edition. Edited by Monica Bhandari. Chapter 2 © John Stanton-Ife 2017. Published 2017 by Oxford University Press. 36 36 Philosophical Foundations of Tax Law On the face of it what Stephen says sounds plausible enough, but it is unlikely on reflection that the key notions of ‘harm’ or ‘coercion’ in Mill’s principle are going to turn out to be at all straightforward. Perhaps, then, there is some compelling, if unobvious, way of showing that the tax in question is, pace Stephen, compatible with Mill’s harm principle?
What was at stake was twofold: the restriction of prerogative within a framework of public law or, as it was also called, ‘political law’, whose rationale was reason of state; and the reassertion of pre-political—or, feudal— property rights, as delineated in individual cases. Independent royal judges, the successors of their feudal counterparts, articulated the common law rules of property and contract as private law. Such a combination of laws formed the philosophical essence of tax law in the parliamentary state.
Philosophical foundations of tax law by Monica Bhandari