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

See all articles by Joshua Gamboa

Joshua Gamboa

Regent University School of Law, Journal of Global Justice and Public Policy

Date Written: January 6, 2016

Abstract

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.

Suggested Citation

Gamboa, Joshua, Things Fall Apart Without Roads! How Fair Taxation Laws Pave Roads and Builds Economic Infrastructure in Developing Countries (January 6, 2016). Journal of Global Justice and Public Policy, Vol. 3, p. 123, 2016. Available at SSRN: https://ssrn.com/abstract=2735645 or http://dx.doi.org/10.2139/ssrn.2735645

Joshua Gamboa (Contact Author)

Regent University School of Law, Journal of Global Justice and Public Policy ( email )

Virginia Beach, VA 23464
United States

HOME PAGE: http://jgjpp.regent.edu

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