What is the ethics of tax policy
Document Taxes, Ethics and Economics
Taxes, Ethics and Economics
Normative statements on taxation can in no way be derived from a “nature of the matter”, but are based on evaluations. Their transparency is a prerequisite for the fact that arguments for the design of the tax system can be scientifically discussed. The initial evaluation of the present article corresponds to the uniform taxation of realized asset access in a central income tax; According to this, deviations require plausible, majority-capable reasons. From the multitude of tax conceptual problems, the following are discussed on this basis: the alternative income and consumption tax, questions of doubt about the uniformity of taxation, effects of the welfare state principle, family taxation and the principle of separation in corporations.
1 starting points
1.1 The relevance of ethics in business taxation
Regardless of possible interjections such as “cobbler, stick to your last” and a collegial recommendation of a division of labor, statements from the economy on ethical tax-related behavior seem appropriate. Such statements concern “norms, values and value judgments with which actions are regarded as positive or negative in relation to ...
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