Tax Justice - Justice of Taxation
Ethics Discussion Paper III of the "Tax Justice & Poverty” Research Project, 2018
65 Pages Posted: 19 Dec 2018
Date Written: November 2, 2018
Abstract
The paper searches literature for the treatment of "Tax Justice" or "justice of taxation" and finds that there is not much work done so far. In turn, it develops some criteria and norms based on Catholic Social Teaching and argues, that it makes pragmatically more sense to remove injustice in present taxation than developing an ideal of "tax justice". Paper 3 of six papers dealing with the context for understanding the concept of "tax justice".
Keywords: Tax Justice, Justice of Taxation
Suggested Citation: Suggested Citation
Alt, Joerg, Tax Justice - Justice of Taxation (November 2, 2018). Ethics Discussion Paper III of the "Tax Justice & Poverty” Research Project, 2018, Available at SSRN: https://ssrn.com/abstract=3277534 or http://dx.doi.org/10.2139/ssrn.3277534
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