Political Philosophy and Taxation

Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law. 

lt;p>Contents

1          Introduction: The Value of a Political Theory for the Proper Application of Taxation

            Robert F. van Brederode

2          The Enlightenment and Influence of Social Contract Theory on Taxation

            Hans Gribnau and Jane Frecknall-Hughes

3          Taxation and Utilitarianism: The Historical Evolution

            Jennifer Bird-Pollan and Stefan Bird-Pollan

4          Classical Liberalism: Market-Supporting Institutions and Public Goods Funded by Limited Taxation

            Charles Delmotte and Daniel Nientiedt

5          Marxism and Socialism: Progressive Taxation and Socialisation of Property

            Sol Picciotto

6          The Conservative Approach to Taxation: The Complexity of Society, the Displacement of Voluntary Associations, and the Growth of the State

            Gregory Collins

7          Taxation: The Libertarian View

            Robert McGee and Walter Block

8          Legal Positivism and Tax Law: Kelsen, Is/Ought and Capital/Revenue; Hart, Open Texture and GAARs

            John Prebble and Darien Shanske

9          Egalitarianism and Taxation

            Jørgen Pedersen

10        Tax's Power: Feminism, Tax and the Making of Society

            Tessa Davis

11        A Summary Proposal for Democratized Taxation

            Robert F. van Brederode

"The book is quite advanced, but it should be useful for graduate students and academics whose work relates to taxation. Tax practitioners may also benefit from considering political philosophy ... . The chapters were capably written by experts, and I learned a lot from it. Indeed, I found myself wishing that this very useful resource was available when I began my PhD on the topic nearly 15 years ago." (Douglas Bamford, British Tax Review, Issue 5, 2022)

“The book is quite advanced, but it should be useful for graduate students and academics whose work relates to taxation. Tax practitioners may also benefit from considering political philosophy … . The chapters were capably written by experts, and I learned a lot from it. Indeed, I found myself wishing that this very useful resource was available when I began my PhD on the topic nearly 15 years ago.” (Douglas Bamford, British Tax Review, Issue 5, 2022)