Just Tax Theory to a Fair Tax System

[Pengwuino]

Is there a such thing as a Just Tax Theory? It has been brought to my attention that the academic world has a little mental excercise and made a Just War Theory so how bout a Just Tax Theory?

If not, what would you guys feel is a good guideline for a "just tax"

 

[ray b]

consumption based tax that allows the poor to pay very little of their income
in taxes but hits the bigger users at a progressive rate

something like real property tax with a homestead exemption where a small older home pays little tax and large buildings carry most of the tax load

unlike sales tax that is regressive hitting the poor hardest

and unlike SIN taxes on alcohol or tabacco the hurt only some and are not based on income at all

 

[Pengwuino]

No i mean like... let me add to this concept.

If you have a new society built and you need to decide what things need to be taxed, what woudl be a good criteria for selecting such things?

We have taxes on things such as house sales, employment income, inventory, beer, guns, cigarettes, cars (a large # of taxes so i mean individual taxes, not just a target for the tax), etc etc. I am looken for logical explanations too (using logic to explain the tax). I hope on the side, this thread will also help me or others understand WHY some things are taxed the way they are.

 

[russ_watters]

If you have a new society built and you need to decide what things need to be taxed, what woudl be a good criteria for selecting such things?

Is there a such thing as a Just Tax Theory?

I've never heard of such a thing, but it sounds like a good idea to me. People try to apply morality to taxes on an individual basis (ie, "sin" taxes), but I've never heard of a coherent "philosophy of taxation" - with the one exception being regressive vs progressive.

So let's develop one...

To start, you need to state the purpose of taxes.

The primary purpose is easy:
-To make money to support the functioning of government.

Secondary purposes are more problematic:
-To redistribute wealth.
-To guide certain behaviors.
-To help/harm certain business/individuals.

 

[loseyourname]

The only possible form of taxation that can be fair would tax each individual at exactly the rate at which they use the public services paid for by taxes. This, however, is not possible as far as I can tell.