This paper provides an exposition and explanation of the various ways in which value judgements can be instilled into an income tax system, or, if inherent in a pre-existing one, can be drawn out and understood. A putative EUwide income tax, additional to the national income taxes of the Member...

This paper provides an exposition and explanation of the various ways in which value judgements can be instilled into an income tax system, or, if inherent in a pre-existing one, can be drawn out and understood. A putative EUwide income tax, additional to the national income taxes of the Member...