Perspectives on Fair Tax

Sponsored By ACCA

Topics:

Accounting > Tax

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Abstract:

The debate over what constitutes a fair tax has continued from the time of Adam Smith to the present day without a satisfactory resolution. The discussion has moved up the political agenda during the life of the present government. Currently, in the UK, the Mirrlees Review is undertaking an economics-based examination of how a tax system might be structured in today's circumstances (IFS 2008).

This study begins by examining ideas around the subject of fair tax as put forward by philosophers, accounting scholars, economists and psychologists, and highlights key areas for government to be aware of in formulating tax policy. We have continued a study begun by ACCA to explore the perceptions of tax professionals in different countries about the factors that may influence views on the fairness of tax systems.

DETAILS

Sponsored by: ACCA

Posted: July 24, 2008

Length: 34 pages

Format: PDF (385 kb)

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