Beveridge 2.0 Themes

Tax Justice

Tax Justice

Rising concerns about income and wealth inequality have prompted renewed attention to questions about the role of the tax system in delivering a fair society. Within the social sciences, researchers from different disciplines have adopted a variety of normative and explanatory frameworks for thinking about ‘tax justice’; however, these perspectives have rarely been connected with one another. We will attempt to synthesise key perspectives on tax justice and deploy these varied tools to address a range of pressing issues in tax design, including: drivers of public attitudes and major obstacles to reform; the relation between ‘tax expenditures’ and public spending; the distinction between avoidance and evasion and measures to improve tax compliance; and international dimensions of tax justice including cooperation and competition between states.