Abstract

This review article examines two collected-works books: Taxation: Philosophical Perspectives, edited by Martin O’Neill and Shepley Orr, and Philosophical Foundations of Tax Law, edited by Monica Bhandari. It is argued that the two books reflect a high-quality but also fragmented body of philosophical work on taxation with a surprising degree of silo working. A selection of contributions to the two books are examined and categorised into four distinct strands with the aim of developing stronger connections between those working on related philosophical questions within the four strands and across disciplines.

中文翻译：

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税收的哲学理论†

摘要

这篇评论文章检查了两本收集的著作：《税收：哲学观点》，由马丁·奥尼尔和谢普利·奥尔编辑，以及《税收法的哲学基础》，由莫妮卡·班达里（Monica Bhandari）编辑。有人认为，这两本书反映了高质量的但又零散的税收哲学工作体系，其孤岛工作程度令人惊讶。对这两本书的部分贡献进行了审查，并将其分为四个不同的层次，目的是在从事这四个层次和跨学科的相关哲学问题的研究人员之间建立更牢固的联系。