Is the Tax Burden Fairly Distributed by Developed Nations? – A Comparative Study.

Conteúdo do artigo principal

Mariana Passos Beraldo

Resumo

Study Objective: To examine whether the tax burden is fairly distributed by developed nations and assess the impact of fiscal policies on social equality.


Methodology/Approach: The research employs a qualitative literature review and document analysis, focusing on financial and operational data to explore the fiscal policies of nations with high Human Development Index (HDI).


Originality/Relevance: This study highlights discrepancies in the distribution of the tax burden in developed nations and the need for fiscal reforms to address increasing economic and social inequality.


Main Results: An unequal distribution of the tax burden is revealed, favoring the wealthier, exacerbating inequality, and undermining fiscal equity.


Theoretical/Methodological Contributions: Proposes a new framework for analyzing tax justice and contributes to the literature on fiscal policies and social inequality.


Social/Management Contributions: Provides insights for policy reforms that promote a more equitable tax distribution, essential for achieving sustainable socioeconomic development.

Detalhes do artigo

Como Citar
Is the Tax Burden Fairly Distributed by Developed Nations? – A Comparative Study. (2023). Revista De Direito E Gestão De Conflitos , 1(2), 150-174. https://revistadgc.org/index.php/rdgc/article/view/20
Seção
Articles

Como Citar

Is the Tax Burden Fairly Distributed by Developed Nations? – A Comparative Study. (2023). Revista De Direito E Gestão De Conflitos , 1(2), 150-174. https://revistadgc.org/index.php/rdgc/article/view/20

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