Towards more tax justice
Overview
In most rich countries, public debts are exploding along with income needs. Economic inequalities have increased and continue to grow drastically. How can we maintain or increase state tax revenues while preserving the progressivity of the tax system and redistributing income? Several underlying questions arise: Which sources of tax revenue should be favoured? Does corporate taxation, especially of multinationals, offer opportunities? What international coordination is needed? Do we need to rethink the wealth tax and the capital income tax? What is tax justice? Is it simply a progressive system or does it also involve other considerations? How can our tax systems better achieve their objective of progressiveness and redistribution? An important component of any fair system is that everyone pays what is determined by law. How can we reduce tax evasion, especially among the wealthiest?