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- W4381852012 abstract "This paper aims to defend Adam Smith’s ideas of taxation via moral philosophical approaches. In the conventional interpretation such a view is assumed to be inconsistent particularly due to the shortcomings of his economic theory. We suggest that via his notions of justice and equity, and of surplus income counted on an equilibrium basis in his natural price system, his argument for proportional taxation is rather coherent, while considerations for horizontal equity would result in a support for some progressivity in taxation. In the latter sense the equity-based tax reform plans have some policy implications on distributive justice in the modern state." @default.
- W4381852012 created "2023-06-25" @default.
- W4381852012 creator A5027624940 @default.
- W4381852012 date "2023-06-24" @default.
- W4381852012 modified "2023-09-27" @default.
- W4381852012 title "New light on Adam Smith’s view of taxation via the concept of equity" @default.
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- W4381852012 doi "https://doi.org/10.1080/09672567.2023.2225869" @default.
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