J-TaxNotes

租税法の展開を中心に、そのおりおりに思ったことの断片をつづります。著者は大学につとめる研究者。Candid and biased, and hopefully stimulating, comments on recent tax developments in Japan (and other matters).

23 October 2016

「正義と課税」、簡潔なガイドがでていた

Philosophy Compass 
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Volume 8, Issue 12
December 2013
Pages 1111–1122
Article

Justice and Taxation

Authors

  • First published: 2 December 2013Full publication history
  • DOI: 10.1111/phc3.12092View/save citation
  • Cited by: 0 articles
  • Article has an altmetric score of 2

Abstract

This article provides a survey of various topics in which questions about taxation feature alongside questions about justice. It seeks to argue mainly that taxation is a rather fragmentary domain of inquiry about which it is hard to envisage the development of views about what justice requires with respect to tax policy in general. Guided by this idea, the article attempts to highlight some aspects of taxation whose connection with justice has been under-explored by philosophers, as well as to acquaint the reader with a sense of the more thoroughly researched areas.
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YMasui
I teach Tax Law at UTokyo.

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YMasui
Bunkyo, Tokyo, Japan
I teach Tax Law at UTokyo.
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