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- W3048108598 abstract "The political tax debate, and hence, the design of any tax system, has at its heart the issue of ‘fairness’. Few would doubt that tax in some form is needed to ensure societal order, as taxes fund core government services such as defence, the courts and the policing of a state. However, many argue that this alone is insufficient and taxes should also be used for additional purposes. Consequently, tax takes on its secondary role of redistribution, supporting macroeconomic stability (for example, low income offsets which reduce tax payable for certain tax payers classified as low income), internalising negative externalities (taxes on carbon emissions), and steering behaviour (taxes on alcohol and tobacco). This chapter outlines and discusses the following four debates, which should be considered by anyone with an interest in tax: (1) Why do governments tax? (2) How do we justify a society’s choice of redistributive model and market interference through the taxation system? (3) How do we design a tax system based on society’s choices? and; (4) What could a modern corporate tax system look like?" @default.
- W3048108598 created "2020-08-13" @default.
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- W3048108598 date "2020-03-03" @default.
- W3048108598 modified "2023-09-23" @default.
- W3048108598 title "The taxonomy of taxation" @default.
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