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Who’s got the power?
KEY POINTS
- Intimidation to pay tax can lead to non-compliance or resistance.
- The political mainstream is not necessarily fixed.
- Individuals may support tax policies that are detrimental to their interests.
- A more redistributive tax system based on notions of social justice may no longer be seen as utopian.
What is power in taxation? It is not defined solely by persuading people to comply with their tax obligations but also by who has the power to set the rules through policymaking. Power in the area of tax compliance relies largely on the legitimate authority of the government which includes the right to use force and coercion. This is an overt exercise of power and although it may appear unproblematic the legitimacy of the government’s authority and right to use force rests on...
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