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Umeå University, Faculty of Social Sciences, Department of Law.
1995 (Swedish)Doctoral thesis, monograph (Other academic)
Abstract [en]

An equitable distribution of the tax burden is a fundamental value in the justification of the tax law. The concrete application of theoretical principles for an equitable distribution of the tax burden takes place in tax legislation through applying principles of law of the ethical and social policy categories. The concrete application of an efficient allocation of resources takes place by applying principles of law establishing neutrality of taxation. These fundamental principles of law therefore act as a meeting point between the basic values and objectives of the legislation on the one hand and the legal rules such as they are formed by statutes and case law on the other hand. Concepts as central in this context as those of equitable distribution and the efficient allocation of resources represent two different aspects on the function of the public economy. In certain contexts these concepts may even be conflicting.

The purpose of this dissertation is to analyze the principles of an equitable distribution of the tax burden. This is done from the perspective of the theories of law and of taxation. The intention has also been to study the normative influence of these legal principles on the definition of the tax bases for income tax, net wealth tax, and consumption taxes. Moreover, some light will be shed on the contradiction between certain principles of equity and the principle of neutrality of taxation in relation to the more general objective of efficiency in the national economy.

The analysis shows the legislators’ difficulties in upholding normative coherence when transforming principles into legislation. Sometimes the equity principles are used more as a legitimizing front than as a guide for establishing the material contents of the tax law.

Place, publisher, year, edition, pages
Uppsala: Iustus , 1995. , 319 p.
Keyword [en]
tax equity, tax neutrality, distributive justice, normative coherence
URN: urn:nbn:se:umu:diva-17423ISBN: 91-7678-306-5OAI: diva2:157096
Public defence
1995-10-27, Samhällsvetarhuset, Hörsal D, Umeå universitet, Umeå, 13:15
Available from: 2007-11-08 Created: 2007-11-08 Last updated: 2011-03-29Bibliographically approved

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