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Sacrifice principle and the Benefit principle of Taxation - DARP

Sacrifice principle and the Benefit principle of Taxation - DARP

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<strong>Sacrifice</strong> Principle <strong>of</strong> <strong>Taxation</strong><br />

a. What meaning can be given to <strong>the</strong> concept <strong>of</strong> equal<br />

sacrifice in taxation?<br />

Equal absolute sacrifice <strong>principle</strong> <strong>and</strong> equal<br />

proportionate sacrifice <strong>principle</strong><br />

b. What is its relationship to <strong>the</strong> ranking <strong>of</strong><br />

distributions in terms <strong>of</strong> inequality?<br />

c. How does Neill reconcile <strong>the</strong> sacrifice <strong>principle</strong> <strong>and</strong><br />

<strong>the</strong> benefit <strong>principle</strong>?

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