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Full-Text Articles in Law
Democracy And Opportunity: A New Paradigm In Tax Equity, James R. Repetti
Democracy And Opportunity: A New Paradigm In Tax Equity, James R. Repetti
Vanderbilt Law Review
Academics and policymakers pay little attention to the interaction of a tax system with the objectives of a just government. For example, in the debate about whether the United States should retain an income tax or adopt a consumption tax, most discussions focus on the relative efficiency and equity of the taxes. Proponents of a consumption tax worry that an income tax is inefficient because it burdens investment income. Advocates of an income tax fear that a consumption tax is not equitable because low-income taxpayers consume a greater percentage of their income than wealthy taxpayers. These concerns date at least …
Book Review. Einhorn, Robin L., American Taxation, American Slavery, Ajay K. Mehrotra
Book Review. Einhorn, Robin L., American Taxation, American Slavery, Ajay K. Mehrotra
Articles by Maurer Faculty
No abstract provided.