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- W3159809646 abstract "Common-law jurisprudence characterises a tax as a compulsory payment imposed by a public body for a public purpose under the authority of the legislature. While useful in many situations — and despite judicial statements that a tax is not a penalty, fine or user charge — this understanding of a tax fails to make clear how some other transactions should be classified. This is arguably because certain elements of the common-law characterisation are lexically inappropriate, logically redundant and inconsistent with extant decisions. This article proposes an alternative. It argues that a tax is a compulsory transfer of value imposed primarily for a redistributive purpose. This definition is purposive (it lends insight into the appropriate aims of taxation), universal (the focus on redistribution distinguishes taxes from other payments to government) and practicable (it promotes fiscal transparency and clarifies the actual financial contribution each and every natural and legal person makes to the public finances)." @default.
- W3159809646 created "2021-05-10" @default.
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- W3159809646 date "2018-06-01" @default.
- W3159809646 modified "2023-09-26" @default.
- W3159809646 title "On the Meaning of 'Tax'" @default.
- W3159809646 hasPublicationYear "2018" @default.
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