Fairness in taxation :: exploring the principles /
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 vario...
Gespeichert in:
Hauptverfasser: | , , , , |
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Körperschaft: | |
Weitere Verfasser: | |
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Toronto :
Published by University of Toronto Press,
[1993]
|
Schriftenreihe: | Research studies of the Fair Tax Commission of Ontario.
|
Schlagworte: | |
Online-Zugang: | Volltext |
Zusammenfassung: | 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. |
Beschreibung: | 1 online resource (xiii, 159 pages) : illustrations |
Format: | 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. |
Bibliographie: | Includes bibliographical references. |
ISBN: | 9781442623293 1442623292 |
Internformat
MARC
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245 | 0 | 0 | |a Fairness in taxation : |b exploring the principles / |c John G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin, Leo Panitch ; edited by Allan M. Maslove. |
264 | 1 | |a Toronto : |b Published by University of Toronto Press, |c [1993] | |
264 | 4 | |c ©1993 | |
300 | |a 1 online resource (xiii, 159 pages) : |b illustrations | ||
336 | |a text |b txt |2 rdacontent | ||
337 | |a computer |b c |2 rdamedia | ||
338 | |a online resource |b cr |2 rdacarrier | ||
347 | |a data file | ||
490 | 1 | |a Research studies of the Fair Tax Commission of Ontario | |
588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed April 7, 2016). | |
504 | |a Includes bibliographical references. | ||
505 | 0 | |a 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. | |
506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
538 | |a 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. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
520 | |a 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. | ||
650 | 0 | |a Tax incidence. |0 http://id.loc.gov/authorities/subjects/sh85132827 | |
650 | 0 | |a Tax incidence |z Canada. | |
650 | 0 | |a Tax incidence |z Ontario. | |
650 | 0 | |a Progressive taxation. |0 http://id.loc.gov/authorities/subjects/sh85132868 | |
650 | 0 | |a Progressive taxation |z Canada. | |
650 | 0 | |a Progressive taxation |z Ontario. | |
650 | 0 | |a Income tax |z Ontario. | |
650 | 6 | |a Impôt |x Incidence |z Ontario. | |
650 | 6 | |a Impôt |x Incidence. | |
650 | 6 | |a Impôt sur le revenu |z Ontario. | |
650 | 6 | |a Impôt progressif. | |
650 | 6 | |a Impôt progressif |z Canada. | |
650 | 6 | |a Impôt progressif |z Ontario. | |
650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
650 | 7 | |a Income tax |2 fast | |
650 | 7 | |a Progressive taxation |2 fast | |
650 | 7 | |a Tax incidence |2 fast | |
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650 | 7 | |a Aufsatzsammlung |2 gnd | |
650 | 7 | |a Steuergerechtigkeit |2 gnd | |
650 | 1 | 7 | |a Inkomstenbelasting. |2 gtt |
700 | 1 | |a Head, John G., |e author. | |
700 | 1 | |a Osberg, Lars, |d 1946- |e author. |0 http://id.loc.gov/authorities/names/n83196499 | |
700 | 1 | |a Green, Leslie, |e author. | |
700 | 1 | |a Cassin, A. Marguerite, |e author. | |
700 | 1 | |a Panitch, Leo, |e author. | |
700 | 1 | |a Maslove, Allan M., |e editor. | |
710 | 1 | |a Ontario. |b Fair Tax Commission. |0 http://id.loc.gov/authorities/names/no93001542 | |
758 | |i has work: |a Fairness in taxation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCG3kMYtKyfp9kfyqXkw9WC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
776 | 0 | 8 | |i Print version: |t Fairness in taxation. |d Toronto : Published by University of Toronto Press in cooperation with the Fair Tax Commission of the Government of Ontario, ©1993 |w (DLC) 93180270 |w (OCoLC)29317482 |
830 | 0 | |a Research studies of the Fair Tax Commission of Ontario. |0 http://id.loc.gov/authorities/names/n93070816 | |
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Datensatz im Suchindex
DE-BY-FWS_katkey | ZDB-4-EBA-ocn903968048 |
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adam_text | |
any_adam_object | |
author | Head, John G. Osberg, Lars, 1946- Green, Leslie Cassin, A. Marguerite Panitch, Leo |
author2 | Maslove, Allan M. |
author2_role | edt |
author2_variant | a m m am amm |
author_GND | http://id.loc.gov/authorities/names/n83196499 |
author_corporate | Ontario. Fair Tax Commission |
author_corporate_role | |
author_facet | Head, John G. Osberg, Lars, 1946- Green, Leslie Cassin, A. Marguerite Panitch, Leo Maslove, Allan M. Ontario. Fair Tax Commission |
author_role | aut aut aut aut aut |
author_sort | Head, John G. |
author_variant | j g h jg jgh l o lo l g lg a m c am amc l p lp |
building | Verbundindex |
bvnumber | localFWS |
callnumber-first | H - Social Science |
callnumber-label | HJ2321 |
callnumber-raw | HJ2321 .F3 1993 |
callnumber-search | HJ2321 .F3 1993 |
callnumber-sort | HJ 42321 F3 41993 |
callnumber-subject | HJ - Public Finance |
classification_rvk | QL 400 |
collection | ZDB-4-EBA |
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. |
ctrlnum | (OCoLC)903968048 |
dewey-full | 336.2/94/0971 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 336 - Public finance |
dewey-raw | 336.2/94/0971 |
dewey-search | 336.2/94/0971 |
dewey-sort | 3336.2 294 3971 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Electronic eBook |
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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? 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geographic_facet | Canada Ontario |
id | ZDB-4-EBA-ocn903968048 |
illustrated | Illustrated |
indexdate | 2024-10-25T16:22:29Z |
institution | BVB |
institution_GND | http://id.loc.gov/authorities/names/no93001542 |
isbn | 9781442623293 1442623292 |
language | English |
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physical | 1 online resource (xiii, 159 pages) : illustrations |
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publishDate | 1993 |
publishDateSearch | 1993 |
publishDateSort | 1993 |
publisher | Published by University of Toronto Press, |
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series | Research studies of the Fair Tax Commission of Ontario. |
series2 | Research studies of the Fair Tax Commission of Ontario |
spelling | Fairness in taxation : exploring the principles / John G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin, Leo Panitch ; edited by Allan M. Maslove. Toronto : Published by University of Toronto Press, [1993] ©1993 1 online resource (xiii, 159 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier data file Research studies of the Fair Tax Commission of Ontario Online resource; title from PDF title page (EBSCO, viewed April 7, 2016). Includes bibliographical references. 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. Use copy Restrictions unspecified star MiAaHDL Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010. MiAaHDL 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. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL 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. Tax incidence. http://id.loc.gov/authorities/subjects/sh85132827 Tax incidence Canada. Tax incidence Ontario. Progressive taxation. http://id.loc.gov/authorities/subjects/sh85132868 Progressive taxation Canada. Progressive taxation Ontario. Income tax Ontario. Impôt Incidence Ontario. Impôt Incidence. Impôt sur le revenu Ontario. Impôt progressif. Impôt progressif Canada. Impôt progressif Ontario. BUSINESS & ECONOMICS Public Finance. bisacsh Income tax fast Progressive taxation fast Tax incidence fast Canada fast https://id.oclc.org/worldcat/entity/E39PBJkMHVW4rfVXPrhVP4VwG3 Ontario fast https://id.oclc.org/worldcat/entity/E39QbtfRpxgHMDVfYpYYqvRBmM Aufsatzsammlung gnd Steuergerechtigkeit gnd Inkomstenbelasting. gtt Head, John G., author. Osberg, Lars, 1946- author. http://id.loc.gov/authorities/names/n83196499 Green, Leslie, author. Cassin, A. Marguerite, author. Panitch, Leo, author. Maslove, Allan M., editor. Ontario. Fair Tax Commission. http://id.loc.gov/authorities/names/no93001542 has work: Fairness in taxation (Text) https://id.oclc.org/worldcat/entity/E39PCG3kMYtKyfp9kfyqXkw9WC https://id.oclc.org/worldcat/ontology/hasWork 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 Research studies of the Fair Tax Commission of Ontario. http://id.loc.gov/authorities/names/n93070816 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=933464 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=933464 Volltext |
spellingShingle | Head, John G. Osberg, Lars, 1946- Green, Leslie Cassin, A. Marguerite Panitch, Leo Fairness in taxation : exploring the principles / Research studies of the Fair Tax Commission of Ontario. 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. Tax incidence. http://id.loc.gov/authorities/subjects/sh85132827 Tax incidence Canada. Tax incidence Ontario. Progressive taxation. http://id.loc.gov/authorities/subjects/sh85132868 Progressive taxation Canada. Progressive taxation Ontario. Income tax Ontario. Impôt Incidence Ontario. Impôt Incidence. Impôt sur le revenu Ontario. Impôt progressif. Impôt progressif Canada. Impôt progressif Ontario. BUSINESS & ECONOMICS Public Finance. bisacsh Income tax fast Progressive taxation fast Tax incidence fast Aufsatzsammlung gnd Steuergerechtigkeit gnd Inkomstenbelasting. gtt |
subject_GND | http://id.loc.gov/authorities/subjects/sh85132827 http://id.loc.gov/authorities/subjects/sh85132868 |
title | Fairness in taxation : exploring the principles / |
title_auth | Fairness in taxation : exploring the principles / |
title_exact_search | Fairness in taxation : exploring the principles / |
title_full | Fairness in taxation : exploring the principles / John G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin, Leo Panitch ; edited by Allan M. Maslove. |
title_fullStr | Fairness in taxation : exploring the principles / John G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin, Leo Panitch ; edited by Allan M. Maslove. |
title_full_unstemmed | Fairness in taxation : exploring the principles / John G. Head, Lars Osberg, Leslie Green, A. Marguerite Cassin, Leo Panitch ; edited by Allan M. Maslove. |
title_short | Fairness in taxation : |
title_sort | fairness in taxation exploring the principles |
title_sub | exploring the principles / |
topic | Tax incidence. http://id.loc.gov/authorities/subjects/sh85132827 Tax incidence Canada. Tax incidence Ontario. Progressive taxation. http://id.loc.gov/authorities/subjects/sh85132868 Progressive taxation Canada. Progressive taxation Ontario. Income tax Ontario. Impôt Incidence Ontario. Impôt Incidence. Impôt sur le revenu Ontario. Impôt progressif. Impôt progressif Canada. Impôt progressif Ontario. BUSINESS & ECONOMICS Public Finance. bisacsh Income tax fast Progressive taxation fast Tax incidence fast Aufsatzsammlung gnd Steuergerechtigkeit gnd Inkomstenbelasting. gtt |
topic_facet | Tax incidence. Tax incidence Canada. Tax incidence Ontario. Progressive taxation. Progressive taxation Canada. Progressive taxation Ontario. Income tax Ontario. Impôt Incidence Ontario. Impôt Incidence. Impôt sur le revenu Ontario. Impôt progressif. Impôt progressif Canada. Impôt progressif Ontario. BUSINESS & ECONOMICS Public Finance. Income tax Progressive taxation Tax incidence Canada Ontario Aufsatzsammlung Steuergerechtigkeit Inkomstenbelasting. |
url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=933464 |
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