Abstract
There is general agreement that tax systems should be just. Yet, agreeing on what a just tax entails has been very difficult. What principles underpin a just distribution of tax burdens and benefits? How should a tax base be composed? What is a fair tax rate? Each of these questions could generate as many different views as respondents. For instance, that all the G7 members use disparate corporate income tax rates is indicative of the difficulty.
| Original language | English |
|---|---|
| Pages (from-to) | 468-470 |
| Number of pages | 3 |
| Journal | Edinburgh Law Review |
| Volume | 26 |
| Issue number | 3 |
| Early online date | 1 Sept 2022 |
| DOIs | |
| Publication status | Published - 1 Sept 2022 |