Law Commons^™

Flattening The Claims Of The Flat Taxers, Neil Brooks

Dalhousie Law Journal

The idea that income tax rate brackets should be flattened has gained some support among neoclassical economists, right-wing think-tanks and Canadian politicians. Those propounding the idea argue that flattening the rate structure will simplify the tax system and reduce tax avoidance and evasion. They also argue that it would usher in an era of increased economic prosperity by encouraging talented Canadians to work harder, save and invest more, and remain in Canada. In defending progressive taxation, this article takes issue with each of these claims. It concludes that the fundamental differences between those who support flat taxes and those who …