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- W73356639 abstract "The article focuses on the justification of taxation, in other words the principled rather than the technical aspect of taxation. We first show how, on the one hand, democracy is required for taxation to be legitimate, and how on the other hand democratic communities are dependent on taxation, and argue that this does not constitute a vicious circle. We then present a typology of ways of justifying taxation, according to which taxation can base its legitimacy on (1) meeting basic needs, (2) financing public goods, (3) redistribution, or (4) (dis)incentivising certain types of conduct. We then discuss the applicability of each of these types of justification, arguing that all of them do apply at a global level. The article further concludes that different normative justifications guide us towards different designs of taxation in practice, so the background justification has to be made clear, especially when designing new taxation systems." @default.
- W73356639 created "2016-06-24" @default.
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- W73356639 date "2015-01-01" @default.
- W73356639 modified "2023-10-11" @default.
- W73356639 title "Taxation: Its Justification and Application to Global Contexts" @default.
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- W73356639 doi "https://doi.org/10.1007/978-3-319-13458-1_14" @default.
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