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The Ethics of Tax Policy

Lindsay, Ira (2018) The Ethics of Tax Policy In: The Routledge Handbook of Ethics and Public Policy. Routledge, Abingdon, UK. ISBN 9781138201279

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Abstract

Tax policy must address three fundamental questions: what is taxed, who is taxed, and how tax burdens are allocated among taxpayers. This chapter examines the ethical dimensions of these questions, including the merits of income taxation, consumption taxation and Pigouvian taxes, the tax treatment of families and of corporations, the justification of progressive taxation, and tax competition. It considers theories of tax fairness grounded in taxpayers’ ability to pay and in the benefits taxpayers receive from government as well as the perspectives of utilitarians, egalitarians, and public choice theorists.

Item Type: Book Section
Divisions : Faculty of Arts and Social Sciences > School of Law
Authors :
NameEmailORCID
Lindsay, Irai.lindsay@surrey.ac.uk
Editors :
NameEmailORCID
Lever, A
Poama, A
Date : 2018
Copyright Disclaimer : Copyright 2018 Routledge. Posted here with kind permission of the editors.
Depositing User : Melanie Hughes
Date Deposited : 19 Sep 2018 10:48
Last Modified : 19 Sep 2018 10:48
URI: http://epubs.surrey.ac.uk/id/eprint/849356

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