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SUMMARY:The Political Philosophy of Taxation - Professor Hans Gribnau\, Ti
 lburg University and Professor Jane Frecknall-Hughes\, University of Notti
 ngham
DTSTART:20211125T170000Z
DTEND:20211125T180000Z
UID:TALK166147@talks.cam.ac.uk
CONTACT:Guy Mulley
DESCRIPTION:At this month's online meeting of the Cambridge Tax Discussion
  Group\, Professor Hans Gribnau and Professor Jane Frecknall-Hughes will d
 iscuss various political philosophers and their views on taxation. They sh
 ow that the principle underpinning the distribution of the tax burden evol
 ves with the views held by the different theorists on the type of governme
 nt advocated. The emphasis seems to shift from the grounding of political 
 authority and obedience on the need for security and the protection of pro
 perty\, to the preconditions for legitimate government and governance: leg
 itimate government and governance should be capable of protecting and enha
 ncing individual liberty and equality. This development clears the way for
  more egalitarian notions of taxation\, going beyond the distribution of t
 he tax burden based on the benefits secured by government. As principles o
 f equity or justice come to the fore as preconditions for any sustainable 
 political society\, tax becomes instrumental to social justice. The benefi
 t principle is past its peak and the ability to pay principle\, embodying 
 the concept of distributive justice (along with a different conceptualisat
 ion of rights)\, enters the scene. Nevertheless\, it will be a long\, long
  way to go towards legitimate governance\, a just\, inclusive political so
 ciety and a corresponding tax system. \nJane Frecknall-Hughes is Professor
  of Accounting & Taxation at the University of Nottingham's Business Schoo
 l. In addition to her academic qualifications\, Jane is a Chartered Accoun
 tant and a Chartered Tax Adviser. She  is the author of the textbook "The 
 Theory\, Principles and Management of Taxation: An Introduction".\nHans Gr
 ibnau is a Professor of Tax Law at Tilburg University's Fiscal Institute a
 nd at Leiden University. Hans is also a visiting lecturer at the Universit
 y of Oxford and at Vienna University of Economics & Business. He has publi
 shed extensively on tax regulation\, tax governance and tax ethics.
LOCATION:Online - email hmh46@cam.ac.uk or gevm2@cam.ac.uk for the login d
 etails
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