Things Fall Apart Without Roads! How Fair Taxation Laws Pave Roads and Builds Economic Infrastructure in Developing Countries
Journal of Global Justice and Public Policy, Vol. 3, p. 123, 2016
26 Pages Posted: 24 Feb 2016 Last revised: 2 Apr 2017
Date Written: January 6, 2016
Without self-sustaining commerce, developing countries cannot move towards the recognition of basic human rights and twenty-first century living standards. The purpose of this article is to explore the legal and economic theories of taxation and tariffs applied to the elements of civic infrastructure: a robust physical transportation system and an economic structure. This article advocates for conforming trade union policy towards an efficiency hypothesis method dubbed “tax minimalism theory” that espouses tax theory norms: fairness, efficiency, and simplicity of administration. Applying this theory, this paper will critique newly implemented tariff laws in West Africa by the Economic Community of West African States for its adverse effects on the transportation sector and laissez-faire trade liberalization in Ghana and Nigeria.
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