Author: Allen Calhoun
Publisher: Routledge
ISBN: 1000356574
Category : Business & Economics
Languages : en
Pages : 199
Book Description
This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.
Tax Law, Religion, and Justice
Author: Allen Calhoun
Publisher: Routledge
ISBN: 1000356574
Category : Business & Economics
Languages : en
Pages : 199
Book Description
This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.
Publisher: Routledge
ISBN: 1000356574
Category : Business & Economics
Languages : en
Pages : 199
Book Description
This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.
Taxing the Church
Author: Edward A. Zelinsky
Publisher: Oxford University Press
ISBN: 0190853956
Category : Law
Languages : en
Pages : 281
Book Description
The Federal Constitutionall Law on taxation and religion -- State Consitutions on religion and taxation -- The Internal revenue Code and religious institutions -- State tax statutes and religious exemptions -- Untangling entanglement -- Parsonages, parsonage allowances, and the religious exemptions from Social Security Taxes and the Health Care mandate -- Other issues for the future : Churches' lobbying, campaigning, and sales taxation -- Constitutional and tax policy issues
Publisher: Oxford University Press
ISBN: 0190853956
Category : Law
Languages : en
Pages : 281
Book Description
The Federal Constitutionall Law on taxation and religion -- State Consitutions on religion and taxation -- The Internal revenue Code and religious institutions -- State tax statutes and religious exemptions -- Untangling entanglement -- Parsonages, parsonage allowances, and the religious exemptions from Social Security Taxes and the Health Care mandate -- Other issues for the future : Churches' lobbying, campaigning, and sales taxation -- Constitutional and tax policy issues
Tax Justice and Tax Law
Author: Dominic De Cogan
Publisher: Hart Publishing
ISBN: 9781509935024
Category : Electronic books
Languages : en
Pages : 290
Book Description
"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change"--
Publisher: Hart Publishing
ISBN: 9781509935024
Category : Electronic books
Languages : en
Pages : 290
Book Description
"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change"--
A Treatise on the Law of Taxation, Including the Law of Local Assessments
Author: Thomas McIntyre Cooley
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584773820
Category : Law
Languages : en
Pages : 804
Book Description
Cooley, Thomas M. A Treatise on the Law of Taxation Including the Law of Local Assessments. Chicago: Callaghan and Company, 1886. lxxxviii, 991 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2003054550. ISBN 1-58477-382-0. Cloth. $150. * Reprint of the uncommon first edition of the "Bible" on tax law. Contents include: Taxes, Their Nature and Kinds; The Nature of the Power to Tax; Curing Defects in Tax Proceedings; Official Action in Matters of Taxation; The Construction of Tax Laws; The Sale of Lands for Upaid Taxes; Taxation by Special Assessment; The Remedies of the State Against Collectors of Taxes; Local Taxation under Legislative Compulsion; Enforcing Official Duty under the Tax Laws; The Remedies for Illegal and Unjust Taxation; and more. Marke, A Catalogue of the Law Collection at New York University (1953) 834 (cite to later ed.). Cooley was esteemed as the author of the legal classics A Treatise on Constitutional Limitations (1868) and General Principles of Constitutional Law in the United States (1880).
Publisher: The Lawbook Exchange, Ltd.
ISBN: 1584773820
Category : Law
Languages : en
Pages : 804
Book Description
Cooley, Thomas M. A Treatise on the Law of Taxation Including the Law of Local Assessments. Chicago: Callaghan and Company, 1886. lxxxviii, 991 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2003054550. ISBN 1-58477-382-0. Cloth. $150. * Reprint of the uncommon first edition of the "Bible" on tax law. Contents include: Taxes, Their Nature and Kinds; The Nature of the Power to Tax; Curing Defects in Tax Proceedings; Official Action in Matters of Taxation; The Construction of Tax Laws; The Sale of Lands for Upaid Taxes; Taxation by Special Assessment; The Remedies of the State Against Collectors of Taxes; Local Taxation under Legislative Compulsion; Enforcing Official Duty under the Tax Laws; The Remedies for Illegal and Unjust Taxation; and more. Marke, A Catalogue of the Law Collection at New York University (1953) 834 (cite to later ed.). Cooley was esteemed as the author of the legal classics A Treatise on Constitutional Limitations (1868) and General Principles of Constitutional Law in the United States (1880).
God and the IRS
Author: Samuel D. Brunson
Publisher: Cambridge University Press
ISBN: 1316821161
Category : Law
Languages : en
Pages : 272
Book Description
Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. God and the IRS offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices.
Publisher: Cambridge University Press
ISBN: 1316821161
Category : Law
Languages : en
Pages : 272
Book Description
Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. God and the IRS offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices.
Justice in Taxation
Author: Robert G. Kennedy
Publisher:
ISBN: 9781942503729
Category : Church and state
Languages : en
Pages : 127
Book Description
Robert Kennedy recounts the history of taxation, analyzes its moral dimensions, and considers the merits and demerits of contemporary theories and practices. Kennedy recognizes the state's role in society and justifies its collection of revenue to support its proper functions, but he also does justice to the dignity of the person, the centrality of the family, and the indispensable role of civil society.
Publisher:
ISBN: 9781942503729
Category : Church and state
Languages : en
Pages : 127
Book Description
Robert Kennedy recounts the history of taxation, analyzes its moral dimensions, and considers the merits and demerits of contemporary theories and practices. Kennedy recognizes the state's role in society and justifies its collection of revenue to support its proper functions, but he also does justice to the dignity of the person, the centrality of the family, and the indispensable role of civil society.
The Myth of Ownership
Author: Liam B. Murphy
Publisher: Oxford University Press, USA
ISBN: 0195176561
Category : Business & Economics
Languages : en
Pages : 239
Book Description
In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with vigorous debates about tax policy going on in national politics and public policy circles, in economics and law. The Myth of Ownership bridges this gap, offering the first book to explore tax policy from the standpoint of contemporary moral and political philosophy. Book jacket.
Publisher: Oxford University Press, USA
ISBN: 0195176561
Category : Business & Economics
Languages : en
Pages : 239
Book Description
In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with vigorous debates about tax policy going on in national politics and public policy circles, in economics and law. The Myth of Ownership bridges this gap, offering the first book to explore tax policy from the standpoint of contemporary moral and political philosophy. Book jacket.
Making Tax Law
Author: Daniel M. Berman (Lawyer)
Publisher:
ISBN: 9781611632804
Category : Taxation
Languages : en
Pages : 0
Book Description
This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties. The book provides detailed information regarding the legislative process that has not been published in other resources. This insider's look into the workings of the government is derived from Berman's twenty-five-year career as a Washington, D.C. tax attorney. The book uses tax legislation as a substantive backdrop for considering the legislative process and is suited for use in J.D.- or LL.M.-level courses such as Making Tax Law, Legislation, or Federal Regulatory and Legislative Practice Seminar. "There are many tax experts, but only a very select few combine executive branch, congressional, private sector and academic perspective in the way that Dan Berman does. His views should be given extremely careful consideration." --Lawrence H. Summers, former U.S. Secretary of the Treasury and former President of Harvard University "Dan is an expert at making and practicing tax law." --Sheldon S. Cohen, former Commissioner of Internal Revenue
Publisher:
ISBN: 9781611632804
Category : Taxation
Languages : en
Pages : 0
Book Description
This book explores the process of making U.S. tax law and examines the ways in which considerations of tax policy, tax politics, and tax administration intersect and contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties. The book provides detailed information regarding the legislative process that has not been published in other resources. This insider's look into the workings of the government is derived from Berman's twenty-five-year career as a Washington, D.C. tax attorney. The book uses tax legislation as a substantive backdrop for considering the legislative process and is suited for use in J.D.- or LL.M.-level courses such as Making Tax Law, Legislation, or Federal Regulatory and Legislative Practice Seminar. "There are many tax experts, but only a very select few combine executive branch, congressional, private sector and academic perspective in the way that Dan Berman does. His views should be given extremely careful consideration." --Lawrence H. Summers, former U.S. Secretary of the Treasury and former President of Harvard University "Dan is an expert at making and practicing tax law." --Sheldon S. Cohen, former Commissioner of Internal Revenue
Nonprofit Law for Religious Organizations
Author: Bruce R. Hopkins
Publisher: John Wiley & Sons
ISBN: 0470114401
Category : Business & Economics
Languages : en
Pages : 390
Book Description
Nonprofit Law for Religious Organizations: Essential Questions & Answers is a hands-on guide to the most pertinent and critical legal issues facing those who lead and manage religious tax-exempt organizations with an emphasis on tax, employment, property and constitutional law. This timely book is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.
Publisher: John Wiley & Sons
ISBN: 0470114401
Category : Business & Economics
Languages : en
Pages : 390
Book Description
Nonprofit Law for Religious Organizations: Essential Questions & Answers is a hands-on guide to the most pertinent and critical legal issues facing those who lead and manage religious tax-exempt organizations with an emphasis on tax, employment, property and constitutional law. This timely book is a response to the need for guidance, direction, and clarification of legal and tax laws affecting churches and other religious organizations.
Politics, Taxes, and the Pulpit
Author: Nina J. Crimm
Publisher: Oxford University Press, USA
ISBN: 0195388054
Category : Law
Languages : en
Pages : 420
Book Description
In Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts, Nina J. Crimm and Laurence H. Winer examine the conflicts of religion, politics, and taxes that occur when houses of worship engage in electoral political speech. The authors analyze the issues involved when federal tax subsidies are granted to non-profit houses of worship. These subsidies, granted on the condition that houses of worship refrain from political campaign speech, result in multi-faceted constitutional tensions engendered among the fundamental values embodied in the First Amendment: free speech and free press, the free exercise of religion, and the avoidance of government establishment of religion. Crimm and Winer also explore the history of taxation of houses of worship, and conclude by offering several feasible legislative proposals for reform of the tax provisions.
Publisher: Oxford University Press, USA
ISBN: 0195388054
Category : Law
Languages : en
Pages : 420
Book Description
In Politics, Taxes, and the Pulpit: Provocative First Amendment Conflicts, Nina J. Crimm and Laurence H. Winer examine the conflicts of religion, politics, and taxes that occur when houses of worship engage in electoral political speech. The authors analyze the issues involved when federal tax subsidies are granted to non-profit houses of worship. These subsidies, granted on the condition that houses of worship refrain from political campaign speech, result in multi-faceted constitutional tensions engendered among the fundamental values embodied in the First Amendment: free speech and free press, the free exercise of religion, and the avoidance of government establishment of religion. Crimm and Winer also explore the history of taxation of houses of worship, and conclude by offering several feasible legislative proposals for reform of the tax provisions.