Monday, October 28, 2013
Sagit Leviner (Ono Academic College, Israel) presents Contemplating on the Meaning & Attainment of the Three Goals of Taxation in Honoring Arie Lapidot (Hebrew University Press, 2014) (with Tali Nirat (Israel Civil Rights Association)) at McGill today as part of its Fourth Annual Tax Policy Colloquium hosted by Allison Christians:
Why do we need a tax system? Do we want the tax system to only finance public goods and services or do we also intend it to redistribute wealth and regulate human behavior? What are the different means available to advance each goal and the likely (as well as unlikely) tension that might built up when utilizing these means and pursuing the different goals? This chapter seeks to address these questions in order to present the building-blocks for a clear and accessible analysis of the goals of taxation. Specifically, the chapter addresses these goals in the context of the Israeli tax system while placing the analysis in a broader theoretical and empirical setting.