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