Tax Justice & Poverty. Short Version of the Final Synthesis Report
46 Pages Posted: 27 Nov 2018
Date Written: November 2, 2018
Short Synthesis Report on the findings of a three-country research project, conducted in Germany, with a focus on Bavaria, Kenya and Zambia. Based on instruments of quantitative and qualitative social research, its focus is on equity and justice as well as the link between tax policies, law and administration and its potential to alleviate poverty and diminish inequality, e.g. via redistribution and the financing of public goods and services. It contains an empirical, an ethical and a recommendation part, the ethical framework being Catholic Social Teaching.
Keywords: Tax Justice, Tax policy, tax administration, tax fairness, Principle of Ability to Pay, poverty, inequality, redistribution
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