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Perspectives on Fair Tax
This paper reviews the debate around 'fair taxation'. The discussion has become internationally topical, politically, in recent years. ACCA have undertaken a review of the literature in order to assess the views of economists, accounting scholars, philosophers and psychologists on the problems of defining 'fair taxation', as well as the factors to be taken into consideration. During this review we also examined proposals for alternative tax systems, eg flat taxes and consumption-based taxes.