What is “Tax Justice”?
Naturally, a most urgent question was right from the beginning: "What, exactly, is Tax Justice and what are its defining characteristics?" Here, the following paper are available right now:
- Executive Summary: Ethical Theses on Tax Justice
- Short Version: Ethical considerations regarding Tax Justice (agreed by all participating institutions)
- I: Context Argument (Draft paper)
- II: Categories and Dimensions of Justice (Draft paper)
- III: Justice of Taxation (Discussion paper) tries to develop criteria with which to distinguish less just from just taxation
- IV: CST Relevance for taxation (Discussion Paper) elaborates implications of Catholic Social Teaching for developing fair and adequate taxation.
- V: The Church and Taxation (Draft Paper) reviews Bible, church history, papal statements etc. for passages dealing with tax relevant passages.
Ethical arguments are also contained in the research related papers
- Taxation and Transformation, Short Version and Long Version
- "Alternatives to taxation"
All papers are on our work in progress. Therefore we welcome feedback of any kind!