Philosophical Theorising on Taxation†

Abstract

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.