Tax Fairness And Folk Justice PDF Download
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Author | : Steven M. Sheffrin |
Publisher | : Cambridge University Press |
Total Pages | : 263 |
Release | : 2013-10-28 |
Genre | : Political Science |
ISBN | : 1107276284 |
Download Tax Fairness and Folk Justice Book in PDF, ePub and Kindle
Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.
Author | : Thomas Pogge |
Publisher | : Oxford University Press |
Total Pages | : 383 |
Release | : 2016-02-04 |
Genre | : Business & Economics |
ISBN | : 019103861X |
Download Global Tax Fairness Book in PDF, ePub and Kindle
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author | : Ira Lindsay |
Publisher | : |
Total Pages | : 41 |
Release | : 2016 |
Genre | : |
ISBN | : |
Download Tax Fairness by Convention Book in PDF, ePub and Kindle
Horizontal equity is the principle that people who earn equal income should owe equal tax. It has gotten a bad name. Although horizontal equity remains a textbook criterion of tax fairness, scholarly literature is largely hostile. Scholars ranging from the legal theorist Louis Kaplow to philosophers Thomas Nagel and Liam Murphy question its conceptual coherence and normative significance. The crux of the case against horizontal equity is that it seems irrational to worry about the relationship between pre-tax income and tax obligations rather than determining tax policy in light of what our best theory of distributive justice tells us is the best post-tax outcome. I argue that horizontal equity is best understood as a compromise principle for people who disagree about deeper principles of distributive justice. The debate over horizontal equity reflects two distinct ways of thinking about fairness. One approach starts with principles that specify a just distribution of income, resources or utility and uses these principles to derive appropriate tax laws. A second approach analyzes fairness norms as stable and mutually advantageous compromises between people who have conflicting interests and differing moral commitments. Proponents and opponents of redistributive taxation can agree that at any given level of redistribution they will each be better off if taxes are horizontally equitable. Horizontally equitable taxation can thus prevent rent-seeking and ideological conflict over tax policy from generating a wasteful patchwork of narrow taxes and tax subsidies. Observing horizontal equity may be unimportant when people agree on ideal principles of justice and the relevant empirical facts. But under more usual conditions of deep moral and empirical disagreement over tax policy, treating pre-tax income as a normative baseline can prevent conflict over distributive questions from leading to wasteful and inequitable tax policy.
Author | : United States. Congress. Senate. Special Committee on Aging |
Publisher | : |
Total Pages | : 104 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : |
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Author | : Joseph M. Dodge |
Publisher | : |
Total Pages | : 0 |
Release | : 2005 |
Genre | : |
ISBN | : |
Download Theories of Tax Justice Book in PDF, ePub and Kindle
This essay considers the benefit, partnership, and ability to pay principles of tax justice with respect to their foundations and how they bear (if at all) on such issues as the role and size of government, the choice of the tax base, and the structure of rates and exemptions. The method of examination is primarily by way of critique of what I call the new benefit principle, or NBP, which has recently been invoked by some commentators. The broad thesis of this essay is that the NBP - as well as its sibling, the partnership theory of (income) taxation - is little more than a rhetorical counter to street Libertarian talk that assumes one's entitlement to market outcomes. The NBP and the partnership theory do not withstand analysis at the level of entitlement theory, and they do not prescribe a politically liberal taxing and spending role for government. Specifically, the NBP and, to a lesser extent, the partnership theory, tell us very little about what the tax system should look like, and they certainly do not favor a Schanz-Haig-Simons income tax base, or, for that matter, any personal tax base with progressive features. Neither can be implemented as a substantive tax fairness principle. In contrast, an objective ability-to-pay principle is compatible with leading social justice theories and clearly favors a realization income tax base. I also argue, contrary to Murphy & Nagel and Kaplow & Shavell, that the ability-to-pay principle, as a norm of tax fairness, has a legitimate (if not pre-emptive) role in tax theory.
Author | : Ken Hoagland |
Publisher | : Penguin |
Total Pages | : 130 |
Release | : 2010-03-04 |
Genre | : Business & Economics |
ISBN | : 1101197625 |
Download The FairTax Solution Book in PDF, ePub and Kindle
The definitive book on the Fairtax and its potential to save the U.S. economy In the century since it was created, the federal income tax system has grown into a monster that threatens the well-being of average citizens and business owners as well as the very foundations of our economy and our democracy. But there's a better alternative: the FairTax. Its supporters argue that the federal government should stop taxing what goes into the economy-earnings, savings, and investments-and start taxing what comes out: consumption. The result would be the same amount of revenue but more growth, much less political corruption, and a far healthier relationship between Americans and their government. Ken Hoagland of the FairTax Institute is an expert on this grassroots movement, and his book offers the clearest explanation of this revolutionary idea. He details the history of income tax collection in this country and current lobbying practices that have bloated the tax code to 67,500 pages of irrational regulations. Anyone who has ever shuddered as April 15 approaches or who simply cares about making the country better will be fascinated by Hoagland's research and conclusions.
Author | : Frederick Newton Judson |
Publisher | : |
Total Pages | : 46 |
Release | : 1898 |
Genre | : Taxation |
ISBN | : |
Download Justice in Taxation as a Remedy for Social Discontent Book in PDF, ePub and Kindle
Author | : J.H. Moromisato |
Publisher | : |
Total Pages | : 128 |
Release | : 2014 |
Genre | : Business & Economics |
ISBN | : 9781935903079 |
Download A Theory of Tax Fairness Book in PDF, ePub and Kindle
"The Reformed Economics Institute"--cover.
Author | : Donna D. Bobek |
Publisher | : |
Total Pages | : 322 |
Release | : 1997 |
Genre | : Income tax |
ISBN | : |
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Author | : United States Senate |
Publisher | : |
Total Pages | : 90 |
Release | : 2020-03-10 |
Genre | : |
ISBN | : |
Download Tax Fairness Book in PDF, ePub and Kindle
Tax fairness: does double taxation unfairly target older Americans?: hearing before the Special Committee on Aging, United States Senate, One Hundred Eighth Congress, first session, Washington, DC, February 4, 2002 [i.e. 2003].