Distributive Justice, Indirect Tax and Emerging Technologies: Problems and Solutions

23 Pages Posted: 10 Feb 2020

Date Written: December 16, 2019

Abstract

This paper first gives a brief overview of the concept of distributive justice, and how it might apply to indirect tax rulemaking, expenditures and enforcement. It then gives an overview of the concept of indirect taxation, and applies the aforementioned distributive justice concepts to a concrete example – state sales tax in the United States. This paper proposes policy and enforcement solutions, enabled now by emerging technologies, that might help move indirect and sales tax towards justice. Finally, it outlines conclusions and known limitations to this paper and its underlying proposals.

Keywords: indirect tax, tax, distributive justice, taxation, technology, tax technology

Suggested Citation

Leahey, Andrew, Distributive Justice, Indirect Tax and Emerging Technologies: Problems and Solutions (December 16, 2019). Available at SSRN: https://ssrn.com/abstract=3520908 or http://dx.doi.org/10.2139/ssrn.3520908

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