TAXATION, THE STATE, AND THE COMMUNITY
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Published:2006-05-23
Issue:2
Volume:23
Page:210-234
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ISSN:0265-0525
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Container-title:Social Philosophy and Policy
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language:en
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Short-container-title:Soc Phil Pol
Author:
Schoenblum Jeffrey
Abstract
The paper is concerned with the relationship of taxation to
conceptions of the state and the community. The paper contends that public
finance theorists have focused little attention on what, precisely, the
state is and the role of subnational and supranational communities, even
though understanding the state and these communities is essential for
grasping how tax revenues are really distributed. The failure of public
finance to do so is explainable by the powerful faith in the expertise of
theorists and bureaucrats and abstract models for social welfare, whether
or not they work or would be agreed upon and implemented via the political
process.
Publisher
Cambridge University Press (CUP)
Subject
General Social Sciences,Philosophy