Philosophy of tax

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.

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