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Tax fairness and the tax mix

Abstract:

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...

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Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Toronto
Department:
Faculty of Law
Role:
Author

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Institution:
University of Oxford
Role:
Other
Publisher:
Foundation for Law, Justice and Society Publisher's website
Series:
The social contract revisited
Place of publication:
http://www.fljs.org/content/social-contract-revisited-publications
Publication date:
2008-01-01
Language:
English
Keywords:
Subjects:
UUID:
uuid:f1ae10dd-9a3f-4ddb-a13d-00308c464fc9
Local pid:
ora:7725
Deposit date:
2014-02-03

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