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Archivio digitale delle tesi discusse presso l’Università di Pisa

Tesi etd-09142020-142413


Tipo di tesi
Tesi di laurea magistrale
Autore
CERAOLO, MICHELE
Indirizzo email
m.ceraolo1@studenti.unipi.it, michele.ceraolo1994@gmail.com
URN
etd-09142020-142413
Titolo
Fairness in taxation: a philosophical and empirical analysis
Dipartimento
ECONOMIA E MANAGEMENT
Corso di studi
ECONOMICS
Relatori
relatore Prof. D'Alessandro, Simone
Parole chiave
  • fair taxation
  • fairness
  • fiscal law
  • fiscal policy
  • fiscal sociology
  • just taxation
  • philosophy of economics
  • principles of taxation
  • redistribution
  • state building
  • tax on income
  • tax on wealth
  • taxation
  • welfare state
Data inizio appello
05/10/2020
Consultabilità
Completa
Riassunto
This thesis aims to study the concept of “fairness" in taxation from multiple points of view. The thesis is composed of three chapters: a simple meta-analysis to check if the economic literature is biased towards the research of optimality rather than fairness in taxation; a philosophical discussion of the development of the idea of fairness across time; an empirical study aspiring to answer to relevant questions regarding taxation in the Welfare State.
In the first section we confirm our hypothesis of inclination of the literature on analysing the optimality of taxation more then its fairness; however the degree of this bias is smaller than expected.
In the second section we show how several philosophical issues regarding taxation can be resolved studying them from the point of view of the aims of the State.
In the third section we prove that the state expenses have stopped growing in the last decades; that corporate taxes are getting harder to collect and that the burden of taxation is indeed increasing for the middle class but with considerable differences between France, Germany and Italy.
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