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Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy

Fadi Al-Asfour

Journal of Accounting, Ethics and Public Policy2024https://doi.org/10.60154/jaepp.2024.v25n2p15article
ABDC C
Weight
0.30

What the paper says

The ethical justification of unequal tax rates remains a heated debate, with recent studies presenting contrasting views. This paper employs utilitarian and deontological perspectives to assess the ethical grounding of discriminatory tax systems. It critically reviews the historical arguments and integrates recent insights to assess the ethical grounding of such systems. After examining the matter from a number of ethical angles, especially considering the most recent studies, the author concludes that there is no definitive moral justification for charging different prices to different individuals. However, newer perspectives highlight the complexities involved in the debate. This paper also explores the practical implications of these ethical perspectives, offering insights for policymakers in designing equitable tax systems in a globalized economy.

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https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n2p15

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@article{fadi2024,
  title        = {{Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy}},
  author       = {Fadi Al-Asfour},
  journal      = {Journal of Accounting, Ethics and Public Policy},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.60154/jaepp.2024.v25n2p15},
}

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Reevaluating Ethical Justifications for Discriminatory Tax Rates in the Global Economy

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.