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Minerva 2005, The Honors College
Minerva 2005, The Honors College
Minerva
This issue of Minerva includes an article on the development of HON 170: Currents & Contexts; a discussion of the Honors College's "Last Lecture Series;" a reflection on the legacy of former Honors Program Director, Robert Thomson; and an article on the visual art found around the Honors College complex.
Tax Policy And The Principles Underlying A “Good Tax”, Kenneth L. Nichols
Tax Policy And The Principles Underlying A “Good Tax”, Kenneth L. Nichols
Maine Policy Review
A “good tax”—can there be such a thing? Kenneth Nichols explores the principles for evaluating the strengths and weaknesses of taxes on income, consumption, and wealth. Contrary to common argument, Nichols points out, there is no “best” tax, but there are five interrelated criteria for evaluating taxes that, collectively, may be used to assess whether tax reform efforts are moving us closer to or further away from a better overall tax system for Maine.