Tax Fairness Principles - Possibilities of Measurement

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43915770" target="_blank" >RIV/62156489:43110/15:43915770 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Fairness Principles - Possibilities of Measurement
Original language description
Since Adam Smith and his Canons of Taxation, tax fairness has been understood as one of the most important principles that a good tax system should be based on. There are at least two different approaches to the tax fairness - ability-to-pay principle emphasizing the role of tax progressivity, and benefit principle emphasizing benefits from public goods. Application of these principles can undoubtedly have various influences on an economy. Empirical analyses are desirable, but there is a problem of suitable quantitative approximation of such issues. The aim of the paper is thus to find such measures that could be used in empirical analyses to approximate tax fairness principles application. We suggest proxies based on Gini coefficient and a kind of tax to-expenditure ratio.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Conference Proceedings of the 5th International Scientific Conference Taxes in the World
ISBN
978-80-905405-1-4
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
61-69
Publisher name
European Association Comenius o.s.
Place of publication
Brno
Event location
Vídeň
Event date
Dec 10, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000461004000007

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