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The benefit theory of taxation

Publication date: 01 Jan 94 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: VOL 11 NO 4

Pages: 397-509

The paper begins by placing tax decisions in a constitutional framework, where political goals constrain economic choices, each affecting decisions about the choice of tax instrument and the allocation of the tax burden. Notions of equality are analyzed before the tension between the ability to pay and the benefit principle is explored. The history of the benefit principle is elaborated on by the author and the history of taxation, its goals and constraints is also discussed

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Author profile

Prof Graeme Cooper CTA
Prof Graeme Cooper, CTA, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 07 September 2017
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