The Philosophy of Taxation and Public Finance

Robert W. McGee is a professor at the Florida International University, USA. He has published more than 40 books and more than 300 scholarly papers in the fields of accounting, taxation, economics, law and philosophy. He is a certified public accountant (CPA) and attorney, has taught both public finance and taxation and has doctorates in accounting, taxation, economics, law and philosophy

Preface.- One: Introduction and Overview.- 1 What Should Government Do?.- Two: When Can Taxation be Justified?.- 2 When Can Taxation Be Justified?.- 3 Is Taxation Theft?.- 4 Should Accountants and Attorneys be Punished for Aiding and Abetting Tax Evasion?.- 5 Jewish Views on the Ethics of Tax Evasion.- 6 Christian Views on Tax Evasion.- 7 Tax Evasion in Islam.- 8 The Baha’i Perspective on Tax Evasion.- 9 Tax Evasion in Emerging Economies.- Three: Philosophical Issues.- 10 Taxation and Social Engineering.- 11 The Void for Vagueness Doctrine.- 12 Is Tax Competition Harmful?.- 13 Is the Ability to Pay Principle Ethically Bankrupt?.- 14 The Case for a Maximum Tax.- 15 Secession as a Tool of Public Finance.- 16 Financing Education.- 17 Social Security: Reform, Privatize or Abolish?.- 18 Earmarking Taxes.- 19 The Supermajority Requirement.- 20 Should Taxes be Visible or Hidden?.- Four: Attributes And Types Of Taxation.- 21 Tax Attributes.- 22 The Individual Income Tax.- 23 The Corporate Income Tax.- 24 The Value Added Tax.- 25 The Retail Consumption Tax.- 26 Excise Taxes.- 27 Estate, Gift and Inheritance Taxes.- 28 Capital Gains Taxes.- 29 Tariffs as a Form of Taxation.- 30 The Property Tax.- 31 User Fees.- 32 Lotteries.- Five: The Tax System Of A Free Society.- 33 The Tax System of a Free Society.- References.- Name Index.