Justifying taxes : some elements for a general theory of democratic tax law / by Agustín José Menéndez.
2001
K258 .M46 2001 (Map It)
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Details
Author
Title
Justifying taxes : some elements for a general theory of democratic tax law / by Agustín José Menéndez.
Published
Dordrecht [The Netherlands] ; Boston : Kluwer Academic Publishers, [2001]
Copyright
©2001
Call Number
K258 .M46 2001
ISBN
079237052X (alk. paper)
Description
xviii, 363 pages ; 25 cm.
System Control No.
(OCoLC)46969853
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Table of Contents
Table of Contents
Acknowledgements
Ch. 1
The Project
1
1A Normative Theory of Democratic Tax Law
1
2Some Preliminary Questions
15
3Plan of the Book
27
Ch. 2
Do We Need a Normative Theory of Democratic Tax Law?
29
1Introduction
30
2Objections to the Relevance or Importance of the Thesis
32
3Scepticism About the Normative Project. The Challenge from Emotivism, Communitarianism and Rational Choice
40
4The Strong Autonomy Thesis and the Non-Law Objection
67
5The Potentiality and the Limits of a Normative Theory of Democratic Tax Law
75
Ch. 3
Some Notes on the History of Taxation
85
1Introduction
85
2Before the Tax State
87
3The Rise of the Tax State
91
4The Liberal Tax State: AD Rem Taxes
93
5The Material Tax State: Personal Taxes
101
6The Tax Crisis: A Matter of Trust
106
7Towards a Procedural Paradigm of Tax Law?
114
Ch. 4
Justifying the General Obligation to Pay Taxes (1): The Structure of the Obligation
117
1Introduction
117
2The Peculiar Structure of the General Obligation to Pay Taxes
120
3Moving Coercion from Core to Periphery
140
Ch. 5
Justifying the General Obligation to Pay Taxes (2): The Tasks Assigned to the Tax System
149
1Introduction
149
2To Redistribute or Not to Redistribute. Liberist vs. Liberal Ideas
151
3The Market in Search of a Justification
154
4Tax Standards of Justification: What Generality? Whose Equality? Which Legal Security?
166
5A Positive Argument for Redistribution
173
6Some Very Brief Remarks on the Management and Steering of the Economy
185
Ch. 6
Justifying the General Obligation to Pay Taxes (3): An Argument for the Legitimacy of the Obligation to Obey the Law
189
1Introduction
190
2Discourses of Justification in Tax Literature
190
3The General Obligation to Obey the Law
197
4For and Against the General Obligation to Obey the Law
206
5A Positive Argument
216
6Conclusion: A Complex Theory of the Legitimacy of Law as the Basis of the Obligation to Obey the Law
243
Ch. 7
Reconstructing Constitutional Reasoning on Tax Matters. The Spanish Tribunal Constitucional
245
1Introduction
246
2The Spanish Transition to Democracy and the Materialisation of Taxes
246
3Legitimacy Through Participation
254
4Legitimacy Through Substantive Correctness
268
5Legitimacy Through Guaranteed Implementation
288
6The General Understanding of the Relationship
299
Ch. 8
The Liberal Principles of Taxation
303
1Legitimacy Through Participation
304
2Legitimacy Through Substantive Correctness
311
3Legitimacy Through Guaranteed Implementation
319
Ch. 9
As a Sort of Conclusion
323
Bibliographical References
335
Table of Cases
349
Name Index
357