Distributive Justice, Indirect Tax and Emerging Technologies: Problems and Solutions
23 Pages Posted: 10 Feb 2020
Date Written: December 16, 2019
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
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