View Of Taxation Research Articles

New light on Adam Smith’s view of taxation via the concept of equity

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.

Modern Money and the War Treasury

: Using historical sources, I attempt to piece together the economic worldview held by the United States Treasury Department during World War II. Analyzing the Treasury’s view of taxation, bond sales, and interest rates, this article considers whether and in what ways this worldview is compatible with Modern Monetary Theory. I conclude that in most regards, the two align closely, the differences being primarily attributable to the peculiarities of war finance. Finding a less clear view of national debt, an interpretation is offered based on Treasury’s statements. Additional evidence shows that this view had a small but significant foothold in the era’s news outlets.

People's Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political realities for tax reform. Attempts to broaden the tax base require insights into how citizens experience and perceive the tax system, whether people perceive they are paying taxes or not, what they eventually pay, their views on tax administration and enforcement, and whether and how their tax behaviour is correlated with how they perceive the state. Attitude and perception surveys of current and potential taxpayers may also help to identify perceived weaknesses of the tax system, and enable tax authorities to focus attention efficiently on high-risk categories of taxpayers.

Tax and Citizenship

The three key theses of this paper are: 1. If people have a view of taxation that extends beyond numbers to the broader civil, social and economic benefits that they expect for themselves and for new generations, they will be more likely to shoulder a shared responsibility for the care and ownership of their nation’s tax system; 2. If you want the community to feel a stronger sense of ownership of their tax system, then the community needs to be involved as much as possible in its design and operation; and 3. The vision and values of the tax authority are critical in building staff engagement and community trust and confidence.

Kant and the Ethics of Taxation

In this article I address the normative basis Kant provides for taxation. There exists a significant literature already that applies “Kantian” principles to the understanding of taxation but it does so in a limited way that shows little grasp of the structure of Kant’s ethics. Here I set the justification of taxation Kant provides in the setting it requires prior to treating his account of different types of justified taxation. The relationship between Kant’s ethics, his political theory, and his view of taxation thus becomes clearer. Subsequently I treat at some length the degree and nature of Kant’s view of redistributive taxation before concluding with a discussion of some implications for views of redistribution in contemporary political philosophy.

Beneath the Banyan Tree: Popular Views of Taxation and the State during the Republican and Reform Eras

Beneath the Banyan Tree: Popular Views of Taxation and the State during the Republican and Reform Eras

The Mixed Courts of Egypt 1926-1937

The years 1926 to 1937 were years offurther great change, both politically and legally. The Egyptian and British governments drew much closer to agreement on regulating the relationship between them, and after detailed discussions between the two countries a Treaty of Perpetual Alliance was signed in 1936.1 At the same time rising nationalist feeling demanded less foreign involvement in Egyptian domestic affairs, and it became clear that the whole legal structure needed further reform to abolish the remaining consular jurisdiction. There were also growing demands that the Mixed Courts be reformed, or absorbed into a unified structure. It was of course this latter plan that had been so vigorously opposed by the Mixed Court's Bar and states such as France when proposed by Great Britain in earlier years. Nevertheless, reform was gradually accepted as inevitable, although even the possibility of lessening influence or absorption into a larger organisation could not dampen the celebrations held in Egypt in 1926 to commemorate the 50th anniversary of the first l9Sixed Court cases. Against this baclrground this article deals with several topics. The first is The Mixed Courts and Foreigners, which provides a legal context for the many changes in the Mediterranean area in the 1920s and 1930s. Next is The Mixed Courts and Government Immunity, with more examples of the policy of the courts, including the controversial Egyptian Tribute Affair, and then The Salem Claim, an event which dragged the Muxed Courts unwillingly into an international arbitratiorl between the USA and Egypt. In fact the Mixed Courts came out of the affair wel1, although the battle was more political ffian legal in the end. This leads to The Mixed Courts and Internal Conflict of Laws, and The Mixed Courts and Companies. A brief view of Taxation precedes a discussion on The Treaty of Alliance and Friendship with Great Britain, and The Montreux Conveniion. Finally, General Jurisprudence, and A View from Other Courts conclude this article.

THE NORMATIVE BASES OF TAX REFORM: A CONSTITUTIONAL PERSPECTIVE

ABSTRACTThis paper examines the explicit and implicit ideological content of tax reform embodied in three views of taxation. By adopting a constitutional perspective, we are led to examine tax reform as a mechanism by which those rules which define the tax constitution are to be modified as circumstances change. Not only is tax reform demonstrated to be a continuous rather than a dichotomous process, but our proffered framework has the advantage of highlighting the normative underpinnings of the three instant views of tax reform.

Oligopolistic Prices in a Free Market - Antigua Guatemala

In contrast to Tax's view that Guatemalan markets are perfectly competitive, information on the inventories, costs, and incomes of three Antigua marketers indicates that prices may become fixed at high levels. These prices are the result of a complex of buying and selling practices which result in price control in the absence of either product differentiation or collusion among vendors. This system of pricing is contrasted to the most similar economic theory of pricing and indicates the need for precise examinations of the relationship of individuals to the markets in which they sell.