000			01609nab a2200217 c 4500
999			_c147882 _d147882
003			ES-MaIEF
005			20230718142255.0
007			ta
008			230718t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970734 _aGaravan, Charles
245		4	_aThe membership theory of taxation _c Charles Garavan
500			_aResumen.
520			_aThis article examines the theoretical basis of how one determines whether a person is sufficiently connected to a state in order for an obligation to pay tax to that state to arise. It focuses primarily on the taxation of individuals and the theoretical underpinning of the connecting factors used to impose tax on individuals. The article outlines the various types of theory of taxation and their historical origins and development, including the benefit theory, the theory of economic allegiance and the ability to pay theory, and examines each as a candidate theory for defining and analysing connecting factors in taxation. The article argues that none of the principal taxation theories gives a good account of, or provides a sound theoretical basis for, determining how a person’s connection to a state should be determined for tax purposes and proposes an alternative theory, the membership theory of taxation, which is then outlined and discussed.
650		4	_aDERECHO TRIBUTARIO _942375
650		4	_aTEORIAS _948553
650		4	_aOBLIGACIONES TRIBUTARIAS _947859
650		4	_aHISTORIA _945399
773	0		_9169601 _oOP 2141/2023/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 4, April 2023, p. 290-308
942			_cART