The four “Rs” of tax refer to the key benefits that flow from taxation:
- Revenue, to fund public services, infrastructure and administration
- Redistribution, to curb inequalities between individuals and between groups
- Repricing, to limit public “bads” such as tobacco consumption and carbon emissions
- Representation, to build healthier democratic processes, recognising that higher reliance of government spending on tax revenues is strongly linked to higher quality of governance and political representation
Learn more about the role of tax in addressing inequality, strengthening democracy and realising human rights here.
