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Assessing the Equity of Proposed Taxation Reforms
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Economic Theories research papers
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This 12 page paper considers reforms to a taxation system to increase the tax paid by high earners by closing numerous loopholes and tax benefits and using the proceeds to reduce the income tax rate for low earners. The proposal is considered in the context of fairness and equity, looking at the way in which Adam Smith believed a taxation system should operate and considering the concept of horizontal equity and vertical equity. The bibliography cites 14 sources.
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Pages:
12
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Filename:TS14_TEtaxfair.rtf |
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Paper Title:
Assessing the Equity of Proposed Taxation Reforms
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