What is “Tax Justice”?
Naturally, a most urgent question was right from the beginning: “What, exactly, is Tax Justice and what are its defining characteristics?” Here, the following paper are available right now:
- Executive Summary: Ethical Theses on Tax Justice
- Short Version: Ethical considerations regarding Tax Justice (agreed by all participating institutions)
- I: Context Argument (Draft paper)
- II: Categories and Dimensions of Justice (Draft paper)
- III: Justice of Taxation (Discussion paper) tries to develop criteria with which to distinguish less just from just taxation
- IV: CST Relevance for taxation (Discussion Paper) elaborates implications of Catholic Social Teaching for developing fair and adequate taxation.
- V: The Church and Taxation (Draft Paper) reviews Bible, church history, papal statements etc. for passages dealing with tax relevant passages.
Ethical arguments are also contained in the research related papers
All papers are on our work in progress. Therefore we welcome feedback of any kind!