Contemplating on the Meaning & Attainment of the Three Goals of Taxation
Ono Academic College Faculties of Law & Business Administration
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)
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, O1Accepted Paper Series
Date posted: October 17, 2013 ; Last revised: October 21, 2013
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