(Nos excuses, ce texte n'est pas disponible en français)

Philosophie de l’impôt

vendredi 17 novembre 2006 par Thomas Berns , Mikhail Dorel Xifaras

T. Berns, J.C. Dupont et M. Xifaras (dir.), Philosophie de l’impôt, éd. Bruylant, Bruxelles, 2006

Does Tax be a subject matter for philosophy or is it a mere technical issue for experts concerned about Tax’s output against Tax-fraud, -evasion or -avoidance ?
Ideologies, whether pro or against taxation, try to convey such a drastic opposition between taxation and taxpayers. Counter to this, Tax appears to be a philosophical object because it leads us to take together the key concepts of our political thought. This book intends to show it into two complementary ways : on the one hand, it takes an historical perspective over the relation between justifications of Tax and the techniques of taxation ; on the other hand, it tries to consider the possible evolutions of the frames of taxation.

Contributors : Thomas Berns, Emmanuel de Crouy-Chanel, Jean-Claude K. Dupont, Catherine Larrère, Vincenzo Lavenia, Yann Moulier Boutang, Emmanuel Picavet, Spiros Tegos, Philippe Van Parijs, Mikhaïl Xifaras.

Get the book on Amazon.fr

Responsable du comité éditorial :

Centre Perelman de l’Université libre de Bruxelles
CP 132 - Av. F. D. Roosevelt 50 - 1050 Bruxelles
Tel. 02/650 38 84 - Fax 02/650 40 07 - e-mail