Philosophical foundations of tax law

Key questions covered by the conference include

• What in fact is a tax?
• Why should we tax?
• How much should we tax and on whom should tax be levied?
• What should taxes be used for?
• How do ideas of fairness and justice tie in with the tax system?

Convenor: Dr Monica Bandari (UCL)
Admission: Fees apply
Accreditation: This event is accredited with 11.5 CPD hours by the SRA and BSB.
Series: Bentham House Conference 2014

There is currently very little literature considering the philosophical aspect of tax law. Yet given the controversy that surrounds tax, particularly in a turbulent economic environment, it is an excellent time to explore tax from a philosophical perspective. It is essential that we have a complete understanding of the answers to some of the seemingly basic questions which surround tax, before we can begin to think about what a tax system should look like. Questions such as what in fact is a tax? Why should we tax? How much should we tax and on whom should tax be levied? What should taxes be used for? How do ideas of fairness and justice tie in with the tax system?  The consideration of all these questions is crucial to a complete understanding of the tax system and the future of the tax system.

These questions will form the backdrop to the symposium, but it is also important to consider the design of the tax system. How do taxes actually operate and how can we understand them from a philosophical standpoint? This brings philosophical questions into a very practical perspective, allowing the exploration of issues which underpin the tax system and are of interest to both academics and practitioners.

The symposium will be divided into three sections. First we will consider the justification for tax, exploring some of the underlying principles which are fundamental to our understanding of this area. Secondly, we will consider the design and mechanics of the tax system, looking at individual taxes and their philosophical foundations. Finally we will consider the crucial role of ethics and morality in the tax system.

This symposium brings together those with a shared interest in legal philosophy and tax law, as well as perspectives from economics and political philosophy, in order to give a comprehensive and unique perspective to a complex issue. The papers and presentations given over the course of the symposium will culminate in book of essays edited by Monica Bhandari.

View the full conference website to find further information on how to book