Matches in SemOpenAlex for { <https://semopenalex.org/work/W2786955025> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W2786955025 abstract "This paper debates whether former civil servants should be taxed differentially. It argues that whenever public officials’ post-retirement income in the private sector is derived from their previous office, an additional tax should be levied on them, since in such situations the ability-to-pay principle is an insufficient horizontal equity criterion. This idea is grounded in equity propositions and may be justified by various liberal theories of equal opportunities and utilitarianism. As a rule, the paper supports the ability-to-pay principle given the common shortcomings underlining the benefit principle. Nevertheless, this principle is not entirely divorced from the benefit rule, since one's ability is dependent upon the resources and benefits granted by the state. Thus, part of the ability to pay doctrine is based on the benefit rationale. In some instances, where access to public resources is not open to all individuals, the ability to pay principle cannot be an exhaustive measure promoting horizontal equity. In order to elaborate this preposition, the paper focuses on the taxation of senior civil servants. Part of the former public servant’s ability to earn is based on the benefit he obtained from using public resources inaccessible to other individuals. Thus, there is a direct link between those individuals' ability and benefit and it is more equitable to tax them accordingly. By linking the ability to pay and benefit principles, we can justify a higher taxation on former senior civil servants, primarily to achieve horizontal equity. Since those individuals with higher ability to pay benefit more from the state's resources, a proper tax system should tax them more for utilizing these benefits." @default.
- W2786955025 created "2018-02-23" @default.
- W2786955025 creator A5072402831 @default.
- W2786955025 date "2018-01-23" @default.
- W2786955025 modified "2023-09-23" @default.
- W2786955025 title "Should We Tax the 'Clintons' and Other Former Senior Civil Servants More? Yes, We Should" @default.
- W2786955025 hasPublicationYear "2018" @default.
- W2786955025 type Work @default.
- W2786955025 sameAs 2786955025 @default.
- W2786955025 citedByCount "0" @default.
- W2786955025 crossrefType "posted-content" @default.
- W2786955025 hasAuthorship W2786955025A5072402831 @default.
- W2786955025 hasConcept C100001284 @default.
- W2786955025 hasConcept C162324750 @default.
- W2786955025 hasConcept C165786947 @default.
- W2786955025 hasConcept C17744445 @default.
- W2786955025 hasConcept C190253527 @default.
- W2786955025 hasConcept C199539241 @default.
- W2786955025 hasConcept C199728807 @default.
- W2786955025 hasConcept C2776211767 @default.
- W2786955025 hasConcept C2992491571 @default.
- W2786955025 hasConcept C3018445945 @default.
- W2786955025 hasConcept C525925914 @default.
- W2786955025 hasConcept C94625758 @default.
- W2786955025 hasConceptScore W2786955025C100001284 @default.
- W2786955025 hasConceptScore W2786955025C162324750 @default.
- W2786955025 hasConceptScore W2786955025C165786947 @default.
- W2786955025 hasConceptScore W2786955025C17744445 @default.
- W2786955025 hasConceptScore W2786955025C190253527 @default.
- W2786955025 hasConceptScore W2786955025C199539241 @default.
- W2786955025 hasConceptScore W2786955025C199728807 @default.
- W2786955025 hasConceptScore W2786955025C2776211767 @default.
- W2786955025 hasConceptScore W2786955025C2992491571 @default.
- W2786955025 hasConceptScore W2786955025C3018445945 @default.
- W2786955025 hasConceptScore W2786955025C525925914 @default.
- W2786955025 hasConceptScore W2786955025C94625758 @default.
- W2786955025 hasLocation W27869550251 @default.
- W2786955025 hasOpenAccess W2786955025 @default.
- W2786955025 hasPrimaryLocation W27869550251 @default.
- W2786955025 hasRelatedWork W146552403 @default.
- W2786955025 hasRelatedWork W1541285624 @default.
- W2786955025 hasRelatedWork W1594960017 @default.
- W2786955025 hasRelatedWork W203203589 @default.
- W2786955025 hasRelatedWork W2115498798 @default.
- W2786955025 hasRelatedWork W2191120767 @default.
- W2786955025 hasRelatedWork W2387442146 @default.
- W2786955025 hasRelatedWork W2425226140 @default.
- W2786955025 hasRelatedWork W2488239210 @default.
- W2786955025 hasRelatedWork W2581316243 @default.
- W2786955025 hasRelatedWork W2606642325 @default.
- W2786955025 hasRelatedWork W2970423123 @default.
- W2786955025 hasRelatedWork W3085703545 @default.
- W2786955025 hasRelatedWork W3096808736 @default.
- W2786955025 hasRelatedWork W3124437876 @default.
- W2786955025 hasRelatedWork W3125376027 @default.
- W2786955025 hasRelatedWork W3125990169 @default.
- W2786955025 hasRelatedWork W3126063199 @default.
- W2786955025 hasRelatedWork W59380914 @default.
- W2786955025 hasRelatedWork W869386805 @default.
- W2786955025 isParatext "false" @default.
- W2786955025 isRetracted "false" @default.
- W2786955025 magId "2786955025" @default.
- W2786955025 workType "article" @default.