Tax fairness and the tax mix
This brief considers the concept of tax justice or fairness in relation to each of these broad goals: the collection of revenues to finance public expenditures, the regulation of social and economic behaviour, and the distribution of economic resources.
With respect to the collection of revenue for public expenditures, it argues that traditional principles of taxation according to benefits received and ability to pay provide useful criteria to assess the justice or fairness of taxes...Expand abstract
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- Peer reviewed
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- Foundation for Law, Justice and Society Publisher's website
- The social contract revisited
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- The Foundation for Law, Justice and Society
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- Published as part of the series 'The Social Contract Revisited'.
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