197
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G. Iyoini W}iyiq`i
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engir}w ef ityc}s dnm fdcqniww dqi d} }li lidq} ef }d| re`cgs. Re`c}+cgd` `idmiqw rds lekdoi }e }liwi cmid`w cn vcq}yd``s iviqs wrliqi ef `dkdjcno dnm qioy`d}cen. Gc}cxinw keqieviq dqi jiin`s winwc}cvi }edqoykin}w daey} fdcqniww cn d`kew} iviqs re`cgs miad}i.Si} feq d`` c}w rery`cw} drrid` }d| ityc}s cw `eewi`s ynmiqw}eem dnmcngenwcw}in}`s drr`cim. ]lcw gengir} gekrqcwiw d} `idw} }lqii mcw}cng}mckinwcenw8 leqcxen}d` viq}cgd` dnm cnmcvcmyd` ityc}s. ]li viqs qid`}inwcen dkeno }liwi gekrenin}w gekr`cgd}iw iffeq}w }e gqdf} ‐fdcq‛ }d|re`cgs rqekr}cno re`c}cgd` miad}iw }ld} cnveji }li qli}eqcg ef ityc}s c}ley} inodocno c}w wyaw}dngi. ]li kew} vegcfiqeyw dqoykin}w ldvigin}iqim en }li ynidws qi`d}cenwlcr ai}iin viq}cgd` ityc}s”kew}gekken`s kdncfiw}im cn rqeoqiwwcvi }d| dnm i|rinmc}yqi w}qyg}yqiw”dnm }li mikdnmw ef cnmcvcmyd` ityc}s cn lcgl cnmcvcmyd`w fqii`s inodoi cn }qdnwdg}cenw ef }licq en gleewcno. _lc`i wyrreq} feq wekidrr`cgd}cen ef viq}cgd` ityc}s wiikw g`idq mi}iqkcncno }li drrqerqcd}imioqii ef rqeoqiwwcvc}s ldw rqevim }e ai mcffcgy`}.
Vdqceyw mi}dc`w fyq}liq gekr`cgd}i iffeq}w }e drr`s }d| ityc}s cn d qco+eqeyw dnm rqemyg}cvi kdnniq. Rqeoqiwwcvc}s qikdcnw d }eyglw}eni cnmiad}iw eviq fcwgd` re`cgs si} c} ef}in kidnw eni }lcno lin drr`cim }e}d| dnm weki}lcno viqs mcffiqin} cn mcwgywwcenw ef wrinmcno. Keqieviqgqdf}cno fdcq }d| re`cgs cw fyq}liq genfywim as mcwgywwcenw daey} }lidrrqerqcd}i }d| adwi”cngeki i|rinmc}yqi eq weki}lcno i`wi”dw i``dw }li kdns dmhyw}kin}w }ld} gdn ai kdmi }e dns ef }liwi adwiw. Dndmhyw}im }d| adwi ef}in qirqiwin}w dn d}}ikr} }e mifcni ityd`c}s dnmcnityd`c}s d`eno weki kidwyqi ef ni} i``+aicno.Cn }li fdgi ef d`` }lcw gen}qeviqws dnm gekr`i|c}s kdns }lieqcw}wldvi }lqen yr }licq ldnmw. Kdns igenekcw}w cn rdq}cgy`dq ldvief}in mcwkcwwim fdcqniww dw keqi dn cwwyi ef diw}li}cgw }ldn ef dnd`swcw.D `dqoi gen}cnoin} ldw ne} kiqi`s fegywim en tyiw}cenw ef iffcgcings ay} `dqoi`s damcgd}im c}w qe`i cn miad}iw eviq }d| ityc}s. Cn mecno weleiviq }liwi qiwidqgliqw ldvi gimim }li oqeynm engi mekcnd}im as }licq rqimigiwweqw”fqek Dmdk Wkc}l cn }li 4<}l gin}yqs }e QcgldqmKywoqdvi cn }li 12}l gin}yqs. ]li dadnmenkin} ef }d| ityc}s cw kcw+oycmim w}ikkcno fqek d kcwynmiqw}dnmcno ef }li gen}qcay}cenw }ld}igenekcw}w dqi ynctyi`s rqirdqim }e kdji. Ivin dwwykcno }ld} dnwiqw}e fdcqniww tyiw}cenw dqi keqi re`c}cgd` }ldn kd}likd}cgd` igenekcw}wldvi d vc}d` qe`i }e r`ds. ]lis kds ne} d`dsw ai da`i }e rcnrecn} }li‐qcol}‛ dnwiq cn }iqkw ef fdcqniww ay} }lis gdn fqityin}`s cmin}cfs drrqedgliw }ld} keqi genwcw}in}`s dnm iffcgcin}`s dggekkemd}i }lirya`cg–w mikdnm feq ityc}s”d mikdnm dw `ioc}ckd}i dw c}w mikdnm feqe}liq rya`cg wiqvcgiw.Y`}ckd}i`s }d| ityc}s”feq d`` c}w gekr`i|c}s dnm ynmincda`s re`c}cgd`nd}yqi”qikdcnw }ee ckreq}dn} dn cwwyi feq igenekcw}w }e wckr`s feqfic}en eq }e coneqi lin gqid}cno we`y}cenw }e mcffcgy`} rya`cg fcndngi cwwyiw.
]li Yncviqwd` Mikdnm feq Ityc}s
Ne}lcno cw keqi fynmdkin}d` }e }li gldqdg}iq ef d wyggiwwfy` mikegqdgs }ldn c}w gc}cxinw– }qyw} cn hymcgcd` dnm `iocw`d}cvi rqegiwwiw }ld} rqe}ig}adwcg lykdn qcol}w dnm rqevcmi ityd` hyw}cgi ynmiq }li `d. ]liwi qcol}wdqi reiqfy` ne}cenw”eniw feq lcgl rier`i ldvi fqii`s ocvin ef }licq`cviw dnm rqeriq}s. Fqek }li Kdond Gdq}d }e }li Y.W. Genw}c}y}cen }e}li Fqingl Mig`dqd}cen ef }li Qcol}w ef Kdn eni gdn }qdgi gen}cnyd`iffeq}w }e g`dck feq idgl gc}cxin”mifcnim cn aqedmiq dnm keqi cng`ywcvi
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}iqkw eviq }cki”lcw eq liq fdcq myi. Kdns mig`dqd}cenw dnm genvin+}cenw wygl dw }li Ync}im Nd}cenw– 43=< Yncviqwd` Mig`dqd}cen ef Lykdn Qcol}w dwwiq} }ld} giq}dcn qcol}w dqi miqcvim fqek }li lykdngenmc}cen: }lis dqi ne} kiqi`s }ikreqdqs nd}cend` eq gy`}yqd` rqifiq+ingiw.Iffeq}w }e dwwiq} ityd` hyw}cgi i|}inm aisenm }liwi `ef}s megykin}wqidglcno cn}e }li iviqsmds eq`m ef re`c}cgw dnm re`cgs. Cnmiim c} cw ldqm}e cmin}cfs dns kdheq oeviqnkin}d` dg}cen”`iocw`d}cvi qioy`d}eqs eqwskae`cg”cn lcgl fdcqniww cw ne} d mekcndn} gengiqn. Genwcmiq feqcnw}dngi }li ndkiw d}}dglim }e `iocw`d}cen. Le ef}in me eqmw `cjiityc}s erreq}ync}s dnm fdcqniww drridq5 Genwcmiq d`we le ivin qio+y`d}eqs rqegiwwiw dqi miwconim }e d``e dnseni g`dckcno ynfdcq }qid}+kin} dggiww }e dn d`kew} hymcgcd` genwcmiqd}cen ef }licq g`dck. Leef}in dqi qioy`d}cenw mi`dsim eq ivin qiviqwim aigdywi ef wygl genwcm+iqd}cenw5 Fyq}liqkeqi genwcmiq }li ywi ef wskae`w cn d rya`cg wi}}cno._ld} dy}leqc}s gdn dw d kd}}iq ef ityc}s mins d w}d}yi }e wekii|g`ymim oqeyr”vi}iqdnw ef d feqoe}}in dq ekin le wiqvim cn dqdw i`` dw kin a`dgj dq liqeiw dw i`` dw lc}i eniw”cn d rdqj d`qidms g`y}}iqim c}l w}d}yiw5Ityc}s–w w}d}yw dw d re`c}cgd` rqcngcr`i cw ynctyi ay} c} cw ne} d`dsw}li mqcvcno feqgi ailcnm dg}cen. E}liq eahig}cviw”iffcgcings oqe}lwckr`cgc}s”ef}in }dji rqigimingi. Ikiqoingciw mikdnm d}}in}cen dnmweki}ckiw qitycqi ityc}s wleq}gy}w. W}c`` e}liq eahig}cviw dqi d`kew}niviq ryqwyim c}ley} myi d}}in}cen }e }li ityc}da`i mcw}qcay}cen ef ayqminw dnm ainifc}w. Cn feqky`d}cno imygd}cen re`cgs feq i|dkr`ioeviqnkin} effcgcd`w kds dn} }e wyawcmcxi imygd}cen }e rqeke}i dw}qeno dnm oqecno wegci}s. Imygd}cend` rqeoqdkw leiviq c``cnivc}da`s fid}yqi wconcfcgdn} qimcw}qcay}cvi i`ikin}w. Effcgcd`w c`` effiqdqoykin}w qee}im cn ityd`c}s ef erreq}ync}s”wekile mifcnim”dw dw}dnmdqm feq miwconcno }li rqeoqdk. ‐Ityd` dggiww }e imygd}cen‛ eqweki e}liq gd}glrlqdwi c`` riqkid}i miad}iw eviq rqerewim wyawcmciw.Ne} iviqs rqcngcr`i qigicviw wygl lekdoi. Feq i|dkr`i gekrdqiwckr`cgc}s c}l ityc}s. Wckr`cgc}s qey}cni`s fd``w as }li dswcmi cn }d|ac``w miwconim }e kdji weki fcnd` ey}geki keqi rqeoqiwwcvi eq keqiivin`s mcw}qcay}im dkeno }lewi cn wckc`dq gcqgykw}dngiw. D }d| wckr`c+fcgd}cen ac`` en }li e}liq ldnm gdnne} viiq }ee fdq }edqm cnityc}s aifeqi `ewcno re`c}cgd` wyrreq}. Dn dqac}qdqc`s drr`cim }d| kcol} ai idws }e dmkcncw}iq dnm cf wckr`cfcgd}cen iqi }li en`s oed` d qdnmek }d|
DNM ITYD@ ,]D\# HYW]CGI FEQ D@@5
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And Equal (Tax) Justice for All?
Chapter 9 from Tax Justice: The Ongoing Debate, edited by Joseph J. Thorndike and C. Eugene Steuerle
618
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