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• Introduction
• Debt is the price of liberty
• Bounded by war
• Building a visible government
• The end of balanced budgets
• In pursuit of full employment
• A new era of congressional budgeting
• Breaking up the budget process.

"The United States has one of the most unique budgeting processes of any modern government. The 'powers of the purse' are enumerated under the Constitution, but they were hotly debated by the nation's founding fathers. However, the lack of a legal guide for exactly how to delegate the powers, and under what conditions, has led to a process marked by power struggles - primarily between Congress and the presidency - over the last 230 years. Still, the bedget and appropriations process is central to the functioning of the federal government. This book covers the transformation of American government through the lens of shifting budgeting power, while documenting the evolution of economic policy through the federal budget. As the nation and the federal government have expanded, the budget process has entirely broken down. This book also recommends changes that would help the budget process function more effectively. The chapters are organized both chronologically and topically to help the reader think through the evolution of the budget process. With its comprehensive approach to the history of the budget process - covering the entirety of US federal existence - this book will be a go-to resource for academics and public policy professionals interested in Congressional and executive history"-- Provided by publisher.

• Introduction : The value of a political theory for the proper application of taxation
• The enlightenment and influence of social contract theory on taxation
• Taxation and utilitarianism : the historical evolution
• Classical liberalism : market-supporting institutions and public goods funded by limited taxation
• Marxism and socialism : progressive taxation and socialisation of property
• The conservative approach to taxation : the complexity of society, the displacement of voluntary associations, and the growth of the state
• Taxation : the libertarian view
• Legal positivism and tax law : Kelsen, is/ought and capital/revenue; hart, open texture and GAARS
• Egalitarianism and taxation
• Tax's power : feminism, tax and the making of society
• A summary proposal for democratized taxation.

"This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview. This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school. Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy"-- Provided by publisher.