Tax Justice - Justice of Taxation

Abstract

The paper searches literature for the treatment of "Tax Justice" or "justice of taxation" and finds that there is not much work done so far. In turn, it develops some criteria and norms based on Catholic Social Teaching and argues, that it makes pragmatically more sense to remove injustice in present taxation than developing an ideal of "tax justice". Paper 3 of six papers dealing with the context for understanding the concept of "tax justice".