| 000 | 00949nam a22001937a 4500 | ||
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| 005 | 20250410102814.0 | ||
| 008 | 250410b ||||| |||| 00| 0 eng d | ||
| 022 | _a0306-8293 | ||
| 040 | _cLCC | ||
| 050 | _ahttps://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html. | ||
| 245 | _aAllocating the Burden of Taxation Justly. | ||
| 260 |
_aEmerald _bEmerald |
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| 310 | _aquarterly | ||
| 362 | _a Vol. 17 No. 3, 1990. | ||
| 520 | _aJustice in taxation depends on implementing the principle of proportionately equal burden on all, where one has no choice but to use the devices of cardinally measurable utility and interpersonal comparisons. Despite levies by multiple levels of government and subdivision into different taxes, the overall principle applies of equal burden. | ||
| 650 | _2taxation | ||
| 856 | _ahttps://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html. | ||
| 942 |
_2lcc _cE-RESOURCE |
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