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In a capitalist economy, taxes are the most important instrument by which the political system puts into practice a conception of economic or distributive justice. This book aims to bring together the philosophical discussions of justice with the complex debates about tax policy that go on in practical politics, in economics, and in law.

Tax incidence --- Taxation --- Distributive justice --- Social aspects --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Tax incidence - United States. --- Distributive justice - United States. --- Taxation - Social aspects - United States.