Research Article

Do we have the tools for achieving distributive tax justice?

Published in: South African Journal of Accounting Research
Volume 38 , issue 3 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 211–228
DOI: 10.1080/10291954.2024.2306717
Author(s): James Alm Tulane University, USA,
Keywords: distributive tax justice, inequality, tax reform, tax compliance, unit of taxation,
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Abstract

Purpose: How can tax policies serve as a tool to promote distributive tax justice? The purpose of this study is to discuss several policies that research shows are both feasible and effective in achieving distributive tax justice.
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