Abstract

http://ssrn.com/abstract=2341498
 


 



Contemplating on the Meaning & Attainment of the Three Goals of Taxation


Sagit Leviner


Ono Academic College Faculties of Law & Business Administration

Tali Nir


Social and Economic Rights Director - Israel Civil Rights Assosication

October 17, 2013

Forthcoming in Honoring Arie Lapidot (David Gliksberg ed., Hebrew University Press, 2014) (in Hebrew)

Abstract:     
Why do we need a tax system? Do we want the tax system to only finance public goods and services or do we also intend it to redistribute wealth and regulate human behavior? What are the different means available to advance each goal and the likely (as well as unlikely) tension that might built up when utilizing these means and pursuing the different goals? This chapter seeks to address these questions in order to present the building-blocks for a clear and accessible analysis of the goals of taxation. Specifically, the chapter addresses these goals in the context of the Israeli tax system while placing the analysis in a broader theoretical and empirical setting.

Keywords: Tax Theory, Tax Policy, Redistribution

JEL Classification: A1, A11, H, H1, H2, H3, H4, H5, H6, O00, O1

Accepted Paper Series





Not Available For Download

Date posted: October 17, 2013 ; Last revised: October 21, 2013

Suggested Citation

Leviner, Sagit and Nir, Tali, Contemplating on the Meaning & Attainment of the Three Goals of Taxation (October 17, 2013). Forthcoming in Honoring Arie Lapidot (David Gliksberg ed., Hebrew University Press, 2014) (in Hebrew). Available at SSRN: http://ssrn.com/abstract=2341498

Contact Information

Sagit Leviner (Contact Author)
Ono Academic College Faculties of Law & Business Administration ( email )
104 Zahal St.
Kiryat Ono, 55000
Israel
HOME PAGE: http://works.bepress.com/sagit_leviner/
Tali Nir
Social and Economic Rights Director - Israel Civil Rights Assosication ( email )
Tel Aviv
Israel
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