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Officials' advice

Background Paper: Tax and Fairness

This paper discusses frameworks for considering the concept of fairness, and in particular the concepts of horizontal equity (the principle that people who are in the same position should pay the same amount of tax) and vertical equity (the principle that those with higher incomes, or the ability to pay, should pay a greater amount of tax). 

The advice represents the preliminary advice of the Secretariat to assist the Group in its initial consideration of the relevant topics.  The advice does not represent the views of the Group or the Government.  The Secretariat is refining the views contained in these documents following consideration of public submissions and discussion with the Group.  The Secretariat would welcome any feedback on the documents at: 

Last updated: 
Wednesday, 9 May 2018