Critical issues in taxation and development
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of stagge…
"Providing a thorough examination of distributive justice, Distributive Justice and Taxation presents and discusses different theories of what constitutes a just society, and how goods should be distributed in such a society. The distribution of goods in society has direct and s…
Equity and efficiency -- A society within a society -- Thomas Aquinas : the interplay of natural and positive law -- William of Ockham : repudiation of power and wealth -- Martin Luther's redistributive theology of the Lord's supper -- John Calvin and the challenge of inequality…
Typology of splitting-up a business. This thesis examines the treatment of splitting-up an enterprise under German tax law and by the German courts. The splitting-up of a business is assumed when one enterprise is divided into two, one of which runs the actual business whereas t…