politics taxation and the rule of law the power to tax in constitutional perspective

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Politics Taxation And The Rule Of Law

Author : Donald P. Racheter
ISBN : 9781461510697
Genre : Political Science
File Size : 44. 32 MB
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Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.

Constitution Public Finance And Transition

Author : Ringa Raudla
ISBN : 3631599455
Genre : Business & Economics
File Size : 68. 71 MB
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This book explores the role of constitutions in public finance, with a special focus on transitional context in Central and Eastern Europe. The main questions addressed are: How do formal constitutional provisions that matter for public finance come about? How do constitutions shape policy choices in public finance? Part l of the book puts forth an analytical framework for analysing how fiscal constitutional provisions come about and tests the conjectures with the case of constitution-making in Estonia in 1991-1992. Part II summarises, synthesises and criticises the emerging orthodoxy in positive constitutional public finance and examines whether it can explain the commitment to fiscal discipline in Estonia between 1992 and 2007. Part III examines theoretically and empirically how constitutions can shape public finance laws via constitutional review, auto-limitation and constitutional deliberations.

Human Rights And Democratic Governance In Kenya A Post 2007 Appraisal

Author : John Osogo Ambani
ISBN : 9781920538385
Genre : Corruption
File Size : 39. 37 MB
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This publication is a collection of essays on human rights and democratic governance in Kenya in the period after the 2007 post-elections violence. After surviving the trauma of electoral violence, the country soon embarked on a journey towards reconstruction by engaging in, among other things, intense re-evaluation of the then existing system of laws and institutions. In the process, the daunting task has been to reverse the flawed systems that have been in existence for many decades and in their place entrench systems that would promote and respect democratic governance and human rights. This publication, therefore, documents the extent of the country’s reconstruction since 2007, and makes recommendations for the way forward for the recovery of the state.

Philosophical Foundations Of Tax Law

Author : Monica Bhandari
ISBN : 9780198798439
Genre :
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Tax law changes at a startling rate - not only does societal change bring with it demands for change in the tax system, but changes in the political climate will force change, as will many other competing pressures. With this pace of change, it is easy to focus on the practical and forget the core underpinnings of the tax system and their philosophical justifications. Taking a pause to remind ourselves of those principles and how they can operate in the modern tax system is crucial to ensuring that the tax system does not diverge too far from what it should be or could be. It is essential to understand the answers to some of the seemingly basic questions that surround tax before we can even begin to think about what a tax system should look like. This collection brings together major themes and difficult questions in the philosophical foundations of tax law. The chapters consider practical issues such as justification, enforcement, design, and mechanics, and provide a full and coherent analysis of the basis for tax law. Philosophical Foundations of Tax Law allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.

Taxploitation

Author : Peter Saunders
ISBN : IND:30000111416867
Genre : Business & Economics
File Size : 50. 51 MB
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In this new book, ten eminent authors explain why and how Australia’s system of personal income tax needs reforming.The total tax take in Australia is around the OECD average, but tax on people’s incomes is well above average. High income taxes undermine national prosperity. The top rate is out of line with most other western countries, which have been moving to lower and flatter rates. Because the threshold at which people start to pay tax is well below subsistence, people are taxed before they have earned enough to keep body and soul together. The interaction of tax and welfare creates dispiritingly high ‘effective marginal tax rates’ which deter people on welfare from looking for work and penalize low-wage families whenever they try to increase their take-home pay.The system is riddled with distortions and disincentive effects. There are so many special allowances, exemptions, credits, offsets and write-offs that tax law has become almost indecipherable, and gross amounts of money and time get spent trying to reduce liability to tax. Most really-high earners are paying a lower rate of tax than workers earning little more than average income. Retirement savings are viciously taxed, and because tax brackets are not indexed to inflation, the total tax-take increases year by year without anybody even realizing it. Outside of the federal government there is a mounting demand that something radical needs to be done to tackle these problems.This book looks at the options and demonstrates that the case for radical reform is now unanswerable.The Contributors:Peter Burn - National Senior Adviser, Australian Industry Group Lauchlan Chipman - Professor Emeritus, University of Wollongong and Central Queensland University Sinclair Davidson - Associate Professor, RMIT University Terry Dwyer - Consultant and Visiting Fellow, Australian National University John Humphreys - Independent Policy Analyst Barry Maley - Senior Fellow, Centre for Independent Studies Andrew Norton - Research Fellow, Centre for Independent Studies Alex Robson - Lecturer in Economics, Australian National University Peter Saunders - Social Research Director, Centre for Independent Studies Geoffrey de Q Walker - Professor Emeritus, University of Queensland, Barrister-at-law

The Power To Tax

Author : Geoffrey Brennan
ISBN : 9780521027922
Genre : Business & Economics
File Size : 50. 29 MB
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Should government's power to tax be limited? The events of the late 1970s in the wake of California's Proposition 13 brought this question very sharply into popular focus. Whether the power to tax should be restricted, and if so how, are issues of immediate policy significance. Providing a serious analysis of these issues, the authors offer an approach to the understanding and evaluation of the fiscal system, one that yields profound implications. Fiscal arrangements are analysed in terms of the preferences of citizen-taxpayers who are permitted at some constitutional level of choice to select the fiscal institutions to which they themselves are to be subject over an uncertain future. The central question becomes: How much 'power to tax' would the citizen voluntarily grant to government as a party to some initial social contract devising a fiscal constitution? Those in office are assumed to exploit the power assigned to them to the maximum possible extent: government is modelled as 'revenue-maximizing Leviathan'. Armed with such a model, the authors proceed to trace out the restrictions on the power to tax that might be expected to emerge from the citizen's constitutional deliberations.

American Book Publishing Record

Author :
ISBN : STANFORD:36105111052911
Genre : Books
File Size : 33. 57 MB
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Taxing Choice

Author : William F. Shughart
ISBN : 1412835585
Genre : Business & Economics
File Size : 51. 95 MB
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Taxing behavior deemed "politically incorrect" has long been a convenient way for politicians to fund programs benefiting special interest groups, to the public's disadvantage. Government policy toward various foods, drugs, tobacco and alcohol, for example, has been locked into a regulatory cycle of tax and taboo. And the products subjected to excise and other "selective" taxation have varied from soft drinks, fishing gear, and margarine to airline tickets, telephone calls, and gasoline.

Handbook Of Research On Environmental Taxation

Author : Janet E. Milne
ISBN : 9781781952146
Genre : Business & Economics
File Size : 67. 12 MB
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ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

Justifying Taxes

Author : Agustín José Menéndez
ISBN : 9789401598255
Genre : Philosophy
File Size : 48. 77 MB
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Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation. The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional. Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.

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