In redistributive taxation we trust: some elements for a democratic theory of tax law
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
San Domenico (FI)
European Univ. Inst.
2000
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| Series: | European University Institute: EUI working papers in law
2000,1 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 105 S. |
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Record in the Search Index
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| adam_text | EUROPEAN UNIVERSITY INSTITUTE, FLORENCE DEPARTMENT OF LAW EUI WORKING
PAPER LAW NO. 2000/1 IN REDISTRIBUTIVE TAXATION WE TRUST SOME ELEMENTS
FOR A DEMOCRATIC THEORY OF TAX LAW AGUSTIN JOSE MENENDEZ BADIA
FIESOLANA, SAN DOMENICO (FI) TABLE OF CONTENTS 1. THE TAX CRISIS AND THE
NEED FOR A DEMOCRATIC THEORY OF TAX LAW 3 2. BASIC CHOICES AND AN
ARTICULATED DEFENCE AGAINST OBJECTIONS 10 3. THE NORMATIVE ARGUMENT 21
A) THE STRUCTURE OF THE OBLIGATION TO PAY TAXES 22 B) THE TASKS ASSIGNED
TO THE TAX SYSTEM 28 A) THE SLAKES: THE LIBENST AND THE LIBERAL
CONCEPTION OF TAXATION 29 B) WHAT IS WRONG WITH THE LIBERIST CONCEPTION
OF TAXATION 32 C) WHAT IS WRONG WITH LIBERIST S PRINCIPLES OF TAX
JUSTICE 34 D) THE POSITIVE CASE FOR REDISTRIBUTION 40 C) AN ARGUMENT FOR
THE LEGITIMACY OF THE OBLIGATION TO PAY TAXES 47 A) SOME INCOMPLETE
THEORIES OF THE LEGITIMACY OF TAXES 48 B) THE STRUCTURE OF THE GENERAL
OBLIGATION TO OBEY THE LAW 51 A FUNCTIONAL UNDERSTANDING OF THE GENERAL
OBLIGATION TO OBEY THE LAW 52 SOME THEORIES FOR AND AGAINST THE GENERAL
OBLIGATION TO OBEY THE LAW 55 A POSITIVE ARGUMENT FOR THE GENERAL
OBLIGATION TO OBEY THE LAW 57 DIFFERENT SOURCES OF LEGITIMACY:
PARTICIPATION, SUBSTANTIVE CORRECTNESS AND GUARANTEED IMPLEMENTATION 60
TAKING STOCK FOR THE GENERAL OBLIGATION TO OBEY THE TAW: THE STRUCTURE
OF A COMPLEX THEORY OF LEGITIMACY 68 4. CONTEXTUALISING THE CASE FOR THE
GENERAL OBLIGATION TO PAY TAXES BY RECONSTRUCTING THE REASONING OF THE
SPANISH CONSTITUTIONAL COURT 69 A) LEGITIMACY THROUGH PARTICIPATION 71
B) LEGITIMACY THROUGH SUBSTANTIVE CORRECTNESS 78 A) GENERAL REMARKS ON
RELATIONAL STANDARDS OF SUBSTANTIVE CORRECTNESS 79 B) MONETARISING
BACKGROUND DUTIES OR DETERMINING TAX BASES 80 RELATIONAL STANDARDS 80
ABSOLUTE STANDARDS 83 C) ALLOCATING THE TAX BURDEN ACCORDING TO THE
PRINCIPLES OF DISTRIBUTIVE JUSTICE 84 RELATIONAL STANDARDS 84 ABSOLUTE
STANDARDS 86 D) RETROACTIVTTY OF LAX NORMS 87 C) LEGITIMACY THROUGH
GUARANTEED IMPLEMENTATION 89 D) THE GENERAL UNDERSTANDING OF THE TAX
RELATIONSHIP 94 5. THE LIBERAL PRINCIPLES OP TAXATION 96 A) LEGITIMACY
THROUGH PARTICIPATION 96 A) THE DEMOCRATIC POTENTIAL OF THE PRINCIPLE OF
LEGALITY OF TAXATION 96 B) BEYONJLHE PRINCIPLE OF LEGALITY OF TAXATION
98 B) LEGITIMACY THROUGH SUBSTANTIVE CORRECTNESS 98 A) HIE TRANSLATION
OF BACKGROUND OBLIGATIONS INTO TAX DUTIES: OBJECTIVE TAX BASES 98 B)
ALLOCATION OF THE TAX BURDEN ACCORDING TO CRITERIA OF DISTRIBUTIVE
JUSTICE 100 C) LEGAL SECURITY 101 C) LEGITIMACY THROUGH GUARANTEED
IMPLEMENTATION 101 BIB UOGRAPHICAL REFERENCES 103
|
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| spelling | Menéndez, Agustín José Verfasser aut In redistributive taxation we trust some elements for a democratic theory of tax law Agustín José Menéndez San Domenico (FI) European Univ. Inst. 2000 105 S. txt rdacontent n rdamedia nc rdacarrier European University Institute: EUI working papers in law 2000,1 Belastingrecht gtt Droit ram Recht Steuer Taxation Law and legislation Steuertheorie (DE-588)4191509-4 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuertheorie (DE-588)4191509-4 s Steuerpolitik (DE-588)4057447-7 s DE-604 European University Institute: EUI working papers in law 2000,1 (DE-604)BV037212521 2000,1 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008991293&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Menéndez, Agustín José In redistributive taxation we trust some elements for a democratic theory of tax law European University Institute: EUI working papers in law Belastingrecht gtt Droit ram Recht Steuer Taxation Law and legislation Steuertheorie (DE-588)4191509-4 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4191509-4 (DE-588)4057447-7 |
| title | In redistributive taxation we trust some elements for a democratic theory of tax law |
| title_auth | In redistributive taxation we trust some elements for a democratic theory of tax law |
| title_exact_search | In redistributive taxation we trust some elements for a democratic theory of tax law |
| title_full | In redistributive taxation we trust some elements for a democratic theory of tax law Agustín José Menéndez |
| title_fullStr | In redistributive taxation we trust some elements for a democratic theory of tax law Agustín José Menéndez |
| title_full_unstemmed | In redistributive taxation we trust some elements for a democratic theory of tax law Agustín José Menéndez |
| title_short | In redistributive taxation we trust |
| title_sort | in redistributive taxation we trust some elements for a democratic theory of tax law |
| title_sub | some elements for a democratic theory of tax law |
| topic | Belastingrecht gtt Droit ram Recht Steuer Taxation Law and legislation Steuertheorie (DE-588)4191509-4 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Belastingrecht Droit Recht Steuer Taxation Law and legislation Steuertheorie Steuerpolitik |
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