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TAXATION, THE STATE, AND THE COMMUNITY

Published online by Cambridge University Press:  23 May 2006

Jeffrey Schoenblum
Jeffrey Schoenblum
Affiliation:
Vanderbilt University Law School
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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.

Type
Research Article
Information
Social Philosophy and Policy , Volume 23 , Issue 2 , July 2006 , pp. 210 - 234
Copyright
© 2006 Social Philosophy and Policy Foundation

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