Social Philosophy & Policy最新文献

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JUSTIFYING TAXATION 税收证明
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000080
M. Rizzo, R. Epstein, D. Schmidtz
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引用次数: 0
SOY volume 39 issue 1 Cover and Back matter 大豆杂志第39卷第1期封面和封底
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/s0265052523000171
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引用次数: 0
WHO SHOULD TAX MULTINATIONALS? 谁应该向跨国公司征税?
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000043
Allison Christians
{"title":"WHO SHOULD TAX MULTINATIONALS?","authors":"Allison Christians","doi":"10.1017/S0265052523000043","DOIUrl":"https://doi.org/10.1017/S0265052523000043","url":null,"abstract":"Abstract Who should tax multinationals? National political figures sometimes signal their assumptions by making superior or even exclusive claims about who may tax “their” multinational companies, and it is common to hear such companies or their incomes referred to as “belonging” to one nation or another. The rhetoric reflects conventional wisdom about sovereign nations and their assumed entitlements, and is often invoked to curb or even sanction the seemingly excessive tax jurisdictions of some nations. But this conventional wisdom often ignores the fundamental dependence of multinationals on ongoing, extensive, and multifaceted regulatory cooperation involving most of the nations of the world. The goal of this essay is to demonstrate that given this dependence, there are no clear legal or normative boundaries to virtually any asserted tax jurisdiction. The claim provides a solution for neither double taxation nor the problems associated with excessive tax competition, but the essay concludes that recognizing the dependence of governments and “their” multinationals on multilateral cooperation should lead to an increase in focus on how nations go about negotiating the terms of their cooperation on tax.","PeriodicalId":46601,"journal":{"name":"Social Philosophy & Policy","volume":"39 1","pages":"208 - 225"},"PeriodicalIF":0.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"56898578","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DEATH AND TAXES: A LIBERTARIAN REAPPRAISAL 死亡与税收:自由意志主义的重新评估
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000092
M. Fleischer
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引用次数: 0
REALIZATION AND RECOGNITION UNDER THE INTERNAL REVENUE CODE 根据国内税收法实现和确认
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000079
R. Epstein
{"title":"REALIZATION AND RECOGNITION UNDER THE INTERNAL REVENUE CODE","authors":"R. Epstein","doi":"10.1017/S0265052523000079","DOIUrl":"https://doi.org/10.1017/S0265052523000079","url":null,"abstract":"Abstract Over its entire life, the Internal Revenue Code (like other tax systems) has never tried to tax economic income as such, because of the administrative and liquidity problems that arise from taxing any combination of values consumed and from appreciation (or depreciation) of capital stocks. Instead, the common practice limits tax occasions to a realization of income from sale or other disposition of property. Even then, if the proceeds of the transaction are not cash or marketable securities, as with many corporation reorganizations, taxation is deferred until these assets are converted in cash or marketable securities. Any effort to eliminate these twin filters by taxing income—and income regardless of realization—will overburden government agencies and private taxpayers, while reducing economic activity. A wealth tax scores even worse by these welfare measures, creating massive problems of evasion and enforcement that will reduce capital formation across the board in the effort to transfer wealth from the ultra-rich to everyone else. A simple tax structure with affordable rates is the only path to economic prosperity.","PeriodicalId":46601,"journal":{"name":"Social Philosophy & Policy","volume":"39 1","pages":"11 - 32"},"PeriodicalIF":0.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"56898639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
WHY INCOME TAXATION? A MORAL AND HISTORICAL INQUIRY 为什么要征收所得税?道德和历史调查
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000110
J. Paul
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引用次数: 0
INTERPRETING AMBIGUOUS TAX STATUTES 解释模棱两可的税法
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000109
Linda D. Jellum
{"title":"INTERPRETING AMBIGUOUS TAX STATUTES","authors":"Linda D. Jellum","doi":"10.1017/S0265052523000109","DOIUrl":"https://doi.org/10.1017/S0265052523000109","url":null,"abstract":"Abstract In this essay, I explore the question of who should determine what an ambiguous tax statute means, the courts or the Department of Treasury. The answer to that question is based on two administrative law doctrines: Chevron and Brand X. Here, I explain why Chevron and Brand X violate the Administrative Procedure Act and are unworkable. Then, using a provision in the tax code, I propose that we return to a standard that is both consistent with the APA and easier to implement: Skidmore.","PeriodicalId":46601,"journal":{"name":"Social Philosophy & Policy","volume":"39 1","pages":"226 - 251"},"PeriodicalIF":0.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"56898712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
TAXATION AND THE MORAL AUTHORITY OF CONVENTIONS 税收和传统的道德权威
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000134
Fabian Wendt
{"title":"TAXATION AND THE MORAL AUTHORITY OF CONVENTIONS","authors":"Fabian Wendt","doi":"10.1017/S0265052523000134","DOIUrl":"https://doi.org/10.1017/S0265052523000134","url":null,"abstract":"Abstract Lockeans regard taxation as a—perhaps sometimes permissible—infringement of moral property entitlements. This essay discusses whether, or in what form, this charge is defensible. In doing so, it will explore the truth and the limits of the conventionalist reply of Murphy and Nagel to Lockean challenges to taxation. It argues that there is a moral rationale for property conventions that is independent of the question whether and how one can acquire natural, pre-conventional property rights in the state of nature, that this rationale sets a moral standard for how good property conventions are and whether they are justifiable at all, and that once property conventions are in place, people’s moral property entitlements are at least partly determined by these conventions, sometimes even by unjustifiable ones that ought to be reformed. Because taxation can be a part of property conventions, taxation as such is not an infringement of moral property entitlements. But the essay will also argue that some taxation—excessive taxation—does infringe on moral property entitlements. This is because the moral rationale for property conventions sets some standards for what owners should be entitled to, and so excessive taxation will infringe upon moral entitlements that are partly not convention-based.","PeriodicalId":46601,"journal":{"name":"Social Philosophy & Policy","volume":"39 1","pages":"118 - 138"},"PeriodicalIF":0.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"56898848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
SOY volume 39 issue 1 Cover and Front matter 《大豆》第39卷第1期封面和封面
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/s026505252300016x
{"title":"SOY volume 39 issue 1 Cover and Front matter","authors":"","doi":"10.1017/s026505252300016x","DOIUrl":"https://doi.org/10.1017/s026505252300016x","url":null,"abstract":"","PeriodicalId":46601,"journal":{"name":"Social Philosophy & Policy","volume":"39 1","pages":"f1 - f3"},"PeriodicalIF":0.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"56898857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A LIMITED DEFENSE OF EFFICIENCY AGAINST CHARGES OF INCOHERENCY AND BIAS 针对不连贯和偏见的指控,对效率的有限辩护
IF 0.4 4区 哲学
Social Philosophy & Policy Pub Date : 2022-01-01 DOI: 10.1017/S0265052523000031
Jonathan H. Choi
{"title":"A LIMITED DEFENSE OF EFFICIENCY AGAINST CHARGES OF INCOHERENCY AND BIAS","authors":"Jonathan H. Choi","doi":"10.1017/S0265052523000031","DOIUrl":"https://doi.org/10.1017/S0265052523000031","url":null,"abstract":"Abstract Scholars have long debated the appropriate balance between efficiency and redistribution. But recently, a wave of critics has argued not only that efficiency is less important, but that efficiency analysis itself is fundamentally flawed. Some say that efficiency is incoherent because there is no neutral baseline from which to judge inefficiency. Others say that efficiency is biased toward those best able to pay (generally, the rich). This essay contends that efficiency is not meaningfully incoherent or biased. The most widely discussed forms of efficiency do not require any particular baseline, and even those that do require a baseline can still serve as useful approximations of more theoretically sound but computationally demanding measures. Moreover, arguments of bias do not account for the source of funds in public projects, produce unintuitive results, and draw an arbitrary cutoff between bias and non-bias that elides important distributional details. Ultimately, the tradeoff between efficiency and redistribution remains the most useful frame for policy debate.","PeriodicalId":46601,"journal":{"name":"Social Philosophy & Policy","volume":"39 1","pages":"252 - 267"},"PeriodicalIF":0.4,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"56898565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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