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However, a balance also has to be sought between economic justice and legal justice and its core principles, such as legal equality, legal certainty and proportionality. Legal justice and economic justice pose diverging demands which the legislature should carefully balance. However, hasty parliamentary decisions and political decisiveness often seem to prevail over respect for legal values and principles, such as legal certainty and equality. This has been explained with an example of Dutch tax legislation: the (rapid) evolvement of an instrumental incentive in the tax regulation for homeownership.
Tax regulations therefore require a more careful political reflection on the fundamental tension between the focus on ends which are external to the law and legal principles. Moreover, the use of tax legislation for external ends should also be balanced with tax law’s internal values and principles of tax fairness – foremost the ability-to-pay principle.
|Title of host publication||Tax justice and tax law|
|Subtitle of host publication||Understanding unfairness in tax systems|
|Editors||Dominic de Cogan, Peter Harris|
|Place of Publication||Oxford|
|Number of pages||22|
|Publication status||Published - Nov 2020|
- economic justice
- tax justice
- Distributive Justice
- legal justice
- legal equality
- legal certainty
- Lon Fuller
- tax incentives
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Bekker, S., Bomer, A., Borghouts, I., De Pietro, C., Dusarduijn, S., Elsweier, F., Essers, P., Garcia Anton, R., Gribnau, H., Gubbels, N., Hoogeveen, M., Houwerzijl, M., Kaufmann, W., Kemmeren, E., Lafarre, A., Lejour, A., Li, J., Loth, M., Mc Cahery, J., Montebovi, S., Peters, C., Rombouts, B., Russo, R., Staats, G., Starink, B., Steegmans, M., Stevens, S., Stevens, T., Sumner, I., Tjong Tjin Tai, E., Tzankova, I., Verbruggen, P., Vermeulen, E., Westerhout, E., Weterings, W., Wibier, R., Xu, D., Zegveld, C., Zekić, N., van Gulijk, S., van Hout, D., van Hulten, M., van Kempen, T., van Kesteren, H., van Vijfeijken, I., van der Elst, C., van der Sangen, G., Öner, C., Kryla-Cudna, K., Mak, V. & Smit, D.
1/01/19 → 31/12/24
Project: Research project