Fair Taxation: Truth is in the Eye of the Beholder

P.B.W.L. Lamberts*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review


To objectively define the ideas of 'fair taxation and 'fair share' is in the eyes of the author very difficult to achieve, since they are very subjective and political. The fight against tax avoidance led by western politics and non-governmental organization (NGO)'s appears not to be about fair taxation, but more about where taxes are paid. Author states that the commonly used notion of 'fair taxation' is not purposeful and should therefore be avoided in the current debate on tax avoidance. A more objective standard is proposed to define 'fair taxation'. Moreover, the economic risks of the debate and related measures are detailed, so that the other side of the coin is highlighted for once as well, amongst which the multinationals' important contributions to the budgets of developing countries and the negative consequences of tax treaties to their growth. Taxes are as complex as life. The moralist calls for just taxes; but taxes cannot just be just.
Original languageEnglish
Pages (from-to)49-53
Number of pages5
Issue number1
Publication statusPublished - 2017


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