© 2001

Justifying Taxes

Some Elements for a General Theory of Democratic Tax Law


Part of the Law and Philosophy Library book series (LAPS, volume 51)

Table of contents

  1. Front Matter
    Pages i-xviii
  2. Agustín José Menéndez
    Pages 1-27
  3. Agustín José Menéndez
    Pages 29-84
  4. Agustín José Menéndez
    Pages 85-115
  5. Agustín José Menéndez
    Pages 117-148
  6. Agustín José Menéndez
    Pages 149-187
  7. Agustín José Menéndez
    Pages 189-244
  8. Agustín José Menéndez
    Pages 245-302
  9. Agustín José Menéndez
    Pages 303-322
  10. Agustín José Menéndez
    Pages 323-334
  11. Back Matter
    Pages 335-366

About this book


Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimate tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation.
The argument is complemented by a detailed reconstruction of constitutional reasoning in tax matters, close attention being paid to the jurisprudence of the Spanish Tribunal Constitucional.
Readership: Legal scholars, political scientists and philosophers. Especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.


Emotivism constitutional law dogmatics jurisprudence law philosophy of law

Authors and affiliations

  1. 1.ARENANorwegian Research CouncilNorway

Bibliographic information

  • Book Title Justifying Taxes
  • Book Subtitle Some Elements for a General Theory of Democratic Tax Law
  • Authors Agustín José Menéndez
  • Series Title Law and Philosophy Library
  • DOI
  • Copyright Information Springer Science+Business Media B.V. 2001
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Hardcover ISBN 978-0-7923-7052-9
  • Softcover ISBN 978-90-481-5726-6
  • eBook ISBN 978-94-015-9825-5
  • Series ISSN 1572-4395
  • Edition Number 1
  • Number of Pages XVIII, 366
  • Number of Illustrations 0 b/w illustrations, 0 illustrations in colour
  • Topics Philosophy of Law
    Theories of Law, Philosophy of Law, Legal History
  • Buy this book on publisher's site
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