With DBCT all the rage, haven't really seen anyone put forth moral/philosophy argument to favour it over other systems. Anyone? #taxtwitter
-
-
Replying to @phdskat
Arguments for DBCT are similar to unitary, which are well-known: Simplicity, aligns w/ modern economy, reduces competition & avoidance, etc.
2 replies 0 retweets 0 likes -
Replying to @phdskat
It's an open discuss if sales are best gauge compared to e.g. MA formula. Either way, overall point of why DBCT is 'fair'/'just' is elusive
1 reply 0 retweets 0 likes -
Replying to @phdskat
IMO no system is "fair": just different. My main concern with DBCT is it seems to make it harder for poor countries to raise tax.
3 replies 0 retweets 0 likes -
Replying to @hselftax
Fair always subjective, so there's no "one truth", but at least there must be a fairness argument behind a system?
1 reply 0 retweets 0 likes -
Replying to @phdskat
not necessarily: good system collects intended amount with least distortion and friction. Efficient rather than fair IMO.
1 reply 0 retweets 0 likes -
Replying to @hselftax
I'd disagree, although those are good objectives. For me, there must be a moral cause behind; "it's efficient" is not sufficient.
3 replies 0 retweets 0 likes
- Procedural fairness (can be applied fairly, can't be unfairly gamed), vs moral fairness (fair shares ...)?
Loading seems to be taking a while.
Twitter may be over capacity or experiencing a momentary hiccup. Try again or visit Twitter Status for more information.