000			01507nab a2200241 c 4500
999			_c142378 _d142378
003			ES-MaIEF
005			20200820112132.0
007			ta
008			200820t2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_958655 _aGupta, Ranjana
245		4	_aThe case for tax in democracies _c Ranjana Gupta
260			_c2020
500			_aResumen.
520			_aThe power to tax is one of the most basic power to assure state revenues. This article attempts to investigate the interaction between tax and democracy, asserting that the two form an important basis for a fiscal, social contract between the state and its subjects. The hypothesis is that taxation is the mechanism for legally taking a part of one’s wealth in return for freedoms/services and that compliance with taxation works best with representation. The article outlines the earliest emergence of democracy and taxation, specifically within New Zealand’s historical landscape. It explores what drives tolerances towards taxation and an overview of taxation in undemocratic states. The article concludes by considering whether, at this time in history, democracy
650			_aIMPUESTOS _947460
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_941808 _aDEMOCRACIA
650		4	_947847 _aNUEVA ZELANDA
773	0		_9162363 _oOP 1867/2020/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 1, 2020, p. 1-29
942			_cART