Unformatted text preview: ch implies tax payment based on
benefit received and emphasized quid pro quo terms
in the relationship between the government and the
In the ability approach, the question of benefit
received from the government expenditure is not
considered and the contribution to exchequer is
viewed as an independent problem.
From the earliest time, equity and justice in taxation
has been a universally accepted goal of taxation.
There are two aspects of the problem of equity.
25 Burden of Taxation :
Burden Equal treatment for equals: All the persons who are
placed on similar economic circumstances should
bear the same burden of :
Relative burden for unequal: Those who are better
off should pay more taxes and should bear a greater
burden of taxation.
There is general agreement between economists on
these two points, but there is difference of opinion
among economists and statesman on the realization
of equity in practice.
For instance, what e...
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- Winter '12
- The Land, canon, public revenue