This paper discusses taxation theory and the complexities of tax policy in a federal system with different taxing bodies, showing that taxation is more than simply a process of transferring funds from the private to the public sphere and that there are theories underlying tax policy involving not only satisfying a budgetary need but also encouraging certain economic behaviours while discouraging others through what is taxed and what is not.
Pages: 4
Bibliography: 3 source(s) listed
Filename: 21460
Price: 35.80
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