Ethical Taxation: Progressivity, Efficiency and Hourly Averaging

摘要: This chapter argues that calculating taxation on an hourly average basis is ethical requirement. In order to reach this conclusion it first presents argument tax policies should be guided by the requirements of distributive justice. The takes ecumenical position justice, merely showing most prominent approaches justice would support a system with two broad features. progressive in nature and thereby provide transfers from economically fortunate less fortunate. second feature retain economic incentives encourage effective efficient economy. These are commonly considered opposition one another, so proposals deliver both these attractive terms all set out. A recently proposed form calculation—hourly averaging—is presented final sections. shown for its progressivity providing incentives.