The Political Philosophy of Taxation: A History from the Enlightenment to the Present

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

J rgen 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