Book contents
- Taxing People
- Taxing People
- Copyright page
- Dedication
- Contents
- Figures
- Contributors
- Preface
- Acknowledgments
- Part IPeople and States
- Part IIInternational Governance Challenges and Solutions
- Part IIISocial Transformation and Taxation
- 8Transformative Constitutionalism
- 9A Century of Labor and Taxation
- 10The Individual, Mobility, and the Corporate
- 11Time Is, Time Was
11 - Time Is, Time Was
Evaluating the Use of the Life-Cycle Model as a Fiscal Tool
from Part III - Social Transformation and Taxation
Published online by Cambridge University Press: 18 December 2025
Book contents
- Taxing People
- Taxing People
- Copyright page
- Dedication
- Contents
- Figures
- Contributors
- Preface
- Acknowledgments
- Part IPeople and States
- Part IIInternational Governance Challenges and Solutions
- Part IIISocial Transformation and Taxation
- 8Transformative Constitutionalism
- 9A Century of Labor and Taxation
- 10The Individual, Mobility, and the Corporate
- 11Time Is, Time Was
Summary
Standard economic reasoning makes a compelling case for taxing on a lifetime (or even multigenerational) scale, instead of annually. But, in addition to practical problems, lifetime accounting raises serious philosophical challenges and objections. The question of the relevant time period over which to distribute tax (and other fiscal) benefits and burdens is fundamental in a number of areas. Among them are the longstanding debate about income versus consumption taxation, the equity of retirement programmes, and the progressivity of various countries’ fiscal systems.
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- Type
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- Information
- Taxing PeopleThe Next One Hundred Years, pp. 199 - 220Publisher: Cambridge University PressPrint publication year: 2026
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