Abstract

http://ssrn.com/abstract=2025231
 


 



Religious Giving as a Guide to the Principles of Good Taxation


Robert Wolf


University of Wisconsin - La Crosse - Finance Department

March 16, 2012

Journal of Accounting, Ethics and Public Policy, Vol. 13, No. 1, 2012

Abstract:     
The principles of good taxation are a set of guiding values necessary for any responsible state to consider in constructing their tax policy. The principles are derived from various philosophical and economic discussions including but not limited to the role of the state, ownership of natural resources, the optimal size of the state, the emphasis on individual versus community rights, and what is reasonable. Adam Smith (1776) initiated the discussion on the principles of good taxation including equality, certainty, convenience and economy. Others have expanded and articulated the principles to include reasonable and neutral. Curran (2001), Hamill (2006), and others have considered the principles of good taxation from a religious viewpoint. Along different lines, Croteau (2005) develops the principles of giving for a religious institution. As religious institutions rely on giving in a similar manner that states rely on taxes, it is useful to review the principles of good taxation in comparison to the principles of giving. This research finds strong consistency between the principles of good taxation and the principles of giving. Additionally, the principles of giving make a strong argument for elevating the importance of effective allocation of tax revenues as a principle of tax collections.

Number of Pages in PDF File: 17

Keywords: tax, religion, tax policy, optimal taxation, horizontal equity, Nozick, Adam Smith

JEL Classification: D31, D63, E6, H2, K34, M4

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Date posted: January 3, 2013  

Suggested Citation

Wolf, Robert, Religious Giving as a Guide to the Principles of Good Taxation (March 16, 2012). Journal of Accounting, Ethics and Public Policy, Vol. 13, No. 1, 2012. Available at SSRN: http://ssrn.com/abstract=2025231

Contact Information

Robert Wolf (Contact Author)
University of Wisconsin - La Crosse - Finance Department ( email )
1725 State Street
La Crosse, WI 54601
United States
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