Author | Menรฉndez, Agustรญn Josรฉ. author |
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Title | Justifying Taxes [electronic resource] : Some Elements for a General Theory of Democratic Tax Law / by Agustรญn Josรฉ Menรฉndez |
Imprint | Dordrecht : Springer Netherlands : Imprint: Springer, 2001 |
Connect to | http://dx.doi.org/10.1007/978-94-015-9825-5 |
Descript | XVIII, 366 p. online resource |
One: the Project -- Two: Do We Need a Normative Theory of Democratic Tax Law? -- Three: Some Notes on the History of Taxation -- Four: Justifying the General Obligation to Pay Taxes (1): The Structure of the Obligation -- Five: Justifying the General Obligation to Pay Taxes (2): The Tasks Assigned to the Tax System -- Six: Justifying the General Obligation to Pay Taxes (3): An Argument for the Legitimacy of the Obligation to Obey the Law -- Seven: Reconstructing Constitutional Reasoning on Tax Matters. The Spanish Tribunal Constitucional -- Eight: The Liberal Principles of Taxation -- Nine: As a Sort of Conclusion -- Bibliographical References -- Table of Cases -- Name Index