ABSTRACT For Aristotle, “the essence what is equitable that it an amendment of the law, in those points where fails through generality its language”. The application legal rules produces appropriate (just) results majority cases, but not all. When would lead to injustice, a rule can be defeated by equity. idea epieikeia (equity) sheds light on modern discussion about nature rules, distinction b...

Abstract Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little known about the efficacy of shaming evaders. Through two experiments, this study examines effects evaders on third-party observers’ perceptions retributive justice and compliance intentions, whether salience persuasion observers moderates these relationships. Based insights from defiance theory, ...

INTRODUCTION One of the main tools for fair redistribution of income in the society is taxes, and, in developing countries, the public sector is financed through taxes. Identifying physicians' income to determine their income tax is associated with many problems. This study was conducted to identify the factors that affect the interaction between Iranian physicians and the government regarding ...

distribution income show how national income divide between economic sectors and social groups. it effect on social justice and many factors effect on it, such as productivity of labor force and employment rate. in this paper, factors affecting distribution income, especially productivity of labor force have been analyzed by panel data model for 32 countries during 1998-2005. the results show e...

• These costs cannot be calculated precisely, but the following are cautious estimates: Public spending to deal with the fallout of child poverty is about £12 billion a year, about 60 per cent of which goes on personal social services, school education and police and criminal justice. The annual cost of below-average employment rates and earnings levels among adults who grew up in poverty is ab...

Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common Indonesia recent years. This study aims determine how influence justice, love money, and religiosity on ethical perception evasion. As well as testing role gender moderation relationship between independent variables dependent variable. Data collection this was ca...

The purpose of this study is to determine whether justice, socialization and tax sanctions have influence on compliance. All restaurant business taxpayers in Palembang the population study. sampling method purposive sampling. which stands more than a year sample number samples 62 respondents. Multiple regression analysis used effect variables an results showed that justice variable had no compl...

Most discussions of Basic Income revolve around two clusters of issues: first, the normative implications of Basic Income for various conceptions of justice, and second, the pragmatic problems of the sustainability of basic income given a range of economic considerations including such things as effects on tax rates, incentives, labor markets, and so on. These are obviously important issues, bu...

Five arguments are presented in favour of the proposal that people who opt in as organ donors should receive a tax break. These arguments appeal to welfare, autonomy, fairness, distributive justice and self-ownership, respectively. Eight worries about the proposal are considered in this paper. These objections focus upon no-effect and counter-productiveness, the Titmuss concern about social mea...