Tax & Society Reflect Each Other

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“There may be some universal truths in taxation, but they are dwarfed by the constraints of a particular environment.” 

Harold M. GROVES, TAX PHILOSOPHERS: Two Hundred years of Thought in Great Britain and the United States 25 (1974) Harold M. Groves, Tax Philosophers 24 (Donald Curran ed., 1974) 

“Taxation is an art and a technique as well as a science, and it always needs to be judged against the conditions of time and place."

Harold M. Groves, Tax Philosophers 24 (Donald Curran ed., 1974)