相关论文: Taxation and Social Justice

Taxes are an essential and uniformly applied institution for maintaining modern societies. However, the levels of taxation remain an intensive debate topic among citizens. If each citizen contributes to common goals, a minimal tax would be…

The question of "Justice" still divides social research and moral philosophy. Several Theories of Justice and conceptual approaches compete here, and distributive justice remains a major societal controversy. From an evolutionary point of…

Data-driven decision-making consequential to individuals raises important questions of accountability and justice. Indeed, European law provides individuals limited rights to 'meaningful information about the logic' behind significant,…

This paper explores the relationship between artificial intelligence and principles of distributive justice. Drawing upon the political philosophy of John Rawls, it holds that the basic structure of society should be understood as a…

This paper presents a simple agent-based model of an economic system, populated by agents playing different games according to their different view about social cohesion and tax payment. After a first set of simulations, correctly…

Fairness assumptions are a valuable tool when reasoning about systems. In this paper, we classify several fairness properties found in the literature and argue that most of them are too restrictive for many applications. As an alternative…

In contemporary society, the effective utilization of public resources remains a subject of significant concern. A common issue arises from defectors seeking to obtain an excessive share of these resources for personal gain, potentially…

In this paper we present a simplified model of a proportional taxation system where citizens decide whether to pay taxes or evade them. We initially derive a dynamic equation for the fraction of evaders and then present both its critical…

Models that explain the economical and political realities of nowadays societies should help all the world's citizens. Yet, the last four years showed that the current models are missing. Here we develop a dynamical society-deciders model…

A complete description of taxation systems that ensure sustainable economic development is given. These tax systems depend on production technologies and gross output volumes. Explicit formulas for such dependencies are found. In a…

One of the main promises of technology development is for it to be adopted by people, organizations, societies, and governments -- incorporated into their life, work stream, or processes. Often, this is socially beneficial as it automates…

The optimal taxation of assets requires attention to two concerns: 1) the elasticity of the supply of assets and 2) the impact of taxing assets on distributional objectives. The most efficient way to attend to these two concerns is to tax…

Systems thinking provides us with a way to model the algorithmic fairness problem by allowing us to encode prior knowledge and assumptions about where we believe bias might exist in the data generating process. We can then encode these…

A microscopic dynamic model is here constructed and analyzed, describing the evolution of the income distribution in the presence of taxation and redistribution in a society in which also tax evasion and auditing processes occur. The focus…

Taxation constitutes a fundamental component of modern national economic systems, exerting profound impacts on both societal functioning and governmental operations. In this paper, we employ an interdependent network approach to model the…

The topic under study is of crucial importance, especially for developing countries. The aim of the present paper is to study the problems in revenue administration in terms of tax revenue in Georgia and analyze foreign experience in that…

Income inequality and redistribution policies are modeled with a minimal, endogenous model of a simple foraging economy. Significant income inequalities emerge from the model for populations of equally capable individuals presented with…

In this paper, we want to investigate dynamics of productivity in a society which is diverse when it comes to both the productivity and the perception of justice in distribution.

Fairness in machine learning is of considerable interest in recent years owing to the propensity of algorithms trained on historical data to amplify and perpetuate historical biases. In this paper, we argue for a formal reconstruction of…

What constitutes socially just or unjust energy systems or transitions can be derived from the philosophy and theories of justice. Assessments of justice and utilising them in modelling lead to great differences based on which justice…