This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.

This book asks why tax policy is both attracted to and repelled by the idea of justice. Accepting the invitation of economist Henry Simons to acknowledge that tax justice is a theological concept, the work explores theological doctrines of taxation to answer the presenting question. The overall message of the book is that taxation is an instrument of justice, but only when taxes take into account multiple goods in society: the requirements of the government, the property rights of society’s members, and the material needs of the poor. It is argued that this answer to the presenting question is a theological and ethical answer in that it derives from the insistence of Christian thinkers that tax policy take into account material human need (necessitas). Without the necessitas component of the tax balance, tax systems end up honoring only one of the three components of the tax equation and cease to reflect a coherent idea of justice. The book will be of interest to academics and researchers working in the areas of tax law, economics, theology, and history.

In a capitalist economy, taxes are more than a method of payment for government and public services. They are the most significant instrument by which the political system puts into practice a conception of economic justice. Yet there has been little effort to bring together important recent philosophical work on justice with vigorous debates about tax policy going on in national politics and public policy circles, in economics and law. The Myth of Ownership bridges this gap, offering the first book to explore tax policy from the standpoint of contemporary moral and political philosophy. Book jacket.

"The relationship between the government and religion is deeply divisive. With the recent changes in the composition of the Supreme Court, the First Amendment law concerning religion is likely to change dramatically in the years ahead. The Court can be expected to reject the idea of a wall separating church and state and permit much more religious involvement in government and government support for religion. The Court is also likely to expand the rights of religious people to ignore legal obligations that others have to follow, such laws that require the provision of health care benefits to employees and prohibit businesses from discriminating against people because of their sexual orientation. This book argues for the opposite and the need for separating church and state. After carefully explaining all the major approaches to the meaning of the Constitution's religion clauses, the book argues that the best approaches are for the government to be strictly secular and for there to be no special exemptions for religious people from neutral and general laws that others must obey. The book argues that this separationist approach is most consistent with the concerns of the founders who drafted the Constitution and with the needs of a religiously pluralistic society in the 21st century"--

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

Since the nineteenth century, the development of international humanitarian law has been marked by complex entanglements of legal theory, historical trauma, criminal prosecution, historiography, and politics. All of these factors have played a role in changing views on the applicability of international law and human-rights ideas to state-organized violence, which in turn have been largely driven by transnational responses to German state crimes. Here, Annette Weinke gives a groundbreaking long-term history of the political, legal and academic debates concerning German state and mass violence in the First World War, during the National Socialist era and the Holocaust, and under the GDR.

The Constitution may guarantee it. But religious freedom in America is, in fact, impossible. So argues this timely and iconoclastic work by law and religion scholar Winnifred Sullivan. Sullivan uses as the backdrop for the book the trial of Warner vs. Boca Raton, a recent case concerning the laws that protect the free exercise of religion in America. The trial, for which the author served as an expert witness, concerned regulations banning certain memorials from a multiconfessional nondenominational cemetery in Boca Raton, Florida. The book portrays the unsuccessful struggle of Catholic, Protestant, and Jewish families in Boca Raton to preserve the practice of placing such religious artifacts as crosses and stars of David on the graves of the city-owned burial ground. Sullivan demonstrates how, during the course of the proceeding, citizens from all walks of life and religious backgrounds were harassed to define just what their religion is. She argues that their plight points up a shocking truth: religion cannot be coherently defined for the purposes of American law, because everyone has different definitions of what religion is. Indeed, while religious freedom as a political idea was arguably once a force for tolerance, it has now become a force for intolerance, she maintains. A clear-eyed look at the laws created to protect religious freedom, this vigorously argued book offers a new take on a right deemed by many to be necessary for a free democratic society. It will have broad appeal not only for religion scholars, but also for anyone interested in law and the Constitution. Featuring a new preface by the author, The Impossibility of Religious Freedom offers a new take on a right deemed by many to be necessary for a free democratic society.

This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course. The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems--Using the Sources, Law and Planning, and Politics and Policy--which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation. The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book. The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment. The book is accompanied by a comprehensive Teacher's Manual (available only to professors) that contains detailed answers for every question posed in the text, together with suggestions for discussion and debate topics.

This book focuses on decision-making by non-state justice institutions at the interface of traditional, religious, and state laws. The authors discuss the implications of non-state justice for the rule of law, presenting case studies on traditional councils and courts in Pakistan, South Sudan, Ethiopia, Bolivia and South Africa.

In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.