scholarly journals Book Review: Tax Tyranny

2021 ◽  
Vol 24 (1) ◽  
Author(s):  
Jörg Guido Hülsmann
Keyword(s):  
Public Economics ◽  
English Edition ◽  
Central Thesis ◽  
Tax Practitioners ◽  
Tax State

Pascal Salin's _Tax Tyranny_ is an essay on the principles of taxation. First published in 1985 under the title _L’arbitraire fiscale,_ this first English edition is most welcome. Written in a non-technical way, it is accessible to a broad readership. It serves very well as an introductory text for undergraduates, most notably in macroeconomics or public economics, but it also carries a lot of original food for thought that deserves the attention of scholars and tax practitioners. The central thesis is that there are no rational grounds for taxation and taxation can therefore never be justified. By its very nature, the tax state can never be a just state. When it taxes its citizens, it is arbitrary and tyrannical.

Book Review: Jolly, J.L., & Jarvis, J.M. (Eds). (2018). Exploring Gifted Education: Australian and New Zealand Perspectives. Melbourne, Australia: Routledge.

2020 ◽  
pp. 54-59
Keyword(s):  
New Zealand ◽  
Gifted Education ◽  
Research Agenda ◽  
Evidence Based ◽  
Evidence Based Practices ◽  
Central Thesis ◽  
Research Findings ◽  
Areas Of Concern

In this first edition book, editors Jolly and Jarvis have compiled a range of important, contemporary gifted education topics. Key areas of concern focus on evidence-based practices and research findings from Australia and New Zealand. Other contributors include 14 gifted education experts from leading Australian and New Zealand Universities and organisations. Exploring Gifted Education: Australian and New Zealand Perspectives, introduced by the editors, is well organised. Jolly and Jarvis’s central thesis in their introduction is to acknowledge the disparity between policy, funding and practice in Australia and New Zealand. Specifically, in relation to Australia, they note that a coordinated, national research agenda is absent, despite recommendations published by the Australian Senate Inquiry almost 20 years ago.

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