Den rättvisa skatten - Ett etiskt argument för platt skatt
Platt skattRättvisaInkomstEtikAutonomi.Political and administrative sciencesStatsvetenskapFörvaltningskunskapLaw and Political Science
How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity. The theory states that individuals have certain rights and duties which a fair tax scheme must account for. In the second part I apply the ethical theory on the flat system arguing that the system's characteristics are just. The different components of the ethical theory are used to justify progressivity, constant marginal tax and the tax allowance. My argument leads to the conclusion that a flat income tax is fair.