This chapter contests the claim made by Murphy and Nagel that the choice of tax base is of only instrumental significance to economic justice (The Myth of Ownership (OUP, 2002, 8. 98)). We agree with Murphy and Nagel that what ultimately justifies taxation is its contribution to just outcomes,...

Many articles in the legal and economic literature claim that a pure Haig-Simons income tax cannot effectively tax investment income. This is because an investor can use leverage to gross up her investments in risky assets such that the increased gain (or loss) exactly offsets any income tax (or...

In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income. By providing for high taxes for high incomes, and low taxes, exemptions, and...

This article explores the federal income tax treatment of employment-related child care expenses. It takes both a theoretical and historical approach, examining the various ways in which the Code has dealt with child care in relation to conventional tax notions and values at play in the...

This book chapter traces the events of 1914 that led to the imposition of income tax in South Africa. Based on historical records, it explains the economic and political circumstances that appeared to motivate the first Union government to introduce an income tax. General Jan Smuts, then...

This article, quot;The Taxing Law of Taxpayer Standing,quot; is a comprehensive exploration of the issues raised by the Supreme Court case Hein v. Freedom from Religion, et al, 551 U.S. __ (2007). The Court in Hein denied standing to federal taxpayers challenging President Bush's faith-based...

In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...

While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would...

On August 26, 2013 the Ministerial Order on Modalities of Use of Certified Electronic Billing Machine, No. 002/23/10TC of 31/07/2013, was published in the Official Gazette of Rwanda. This Order has set loose a technology revolution in VAT compliance that promises business efficiencies, and...

The subsidy provided by the earned income tax credit (EITC ) is of particular importance to individuals subjected to domestic abuse, given that such individuals are often impoverished, and the EITC can provide them with the financial resources necessary to improve, endure, or leave an abusive...