The Fiscal Social Contract – Looking Beyond the Theory
This paper examines the intra-national dimensions of the fiscal social contract, with a focus on the experience in developing societies. Helpfully, some more advanced societies have demonstrated a semblance of a positive relationship between taxation and the social contract, beyond the realm of mere potential or aspiration. Drawing guidance from such advanced societies, this paper also discusses what social, legal, and political pillars must be in place in society to support the framework of taxation from a social contractarian perspective.