The Distributional Effects Of Recent Changes To Maine’S Tax System, Joel Johnson

Maine Policy Review

Both classical economic theory and recent empirical research support the notion that taxes should be progressive: that the wealthiest citizens should pay a larger share of their income in taxes than the middle class, and the middle class should pay a larger share of their income in taxes than the poor. Like every other state in the U.S., Maine’s state and local tax system is not progressive, or even proportional with respect to income, but regressive. This article summarizes recent changes to income, sales, and property taxes that have made Maine’s state and local tax system more regressive.

Managing The Polarities Of Democracy: A Theoretical Framework For Positive Social Change, William J. Benet

Journal of Sustainable Social Change

People around the globe have embraced democracy to bring about positive social change to address our environmental, economic, and militaristic challenges. Yet, there is no agreement on a definition of democracy that can guide social change efforts. The Polarities of Democracy model is a unifying theory of democracy to guide healthy, sustainable, and just social change efforts. The Polarities of Democracy model consists of ten elements, organized as five polarity pairs: freedom & authority, justice & due process, diversity & equality, human-rights & communal-obligations, and participation & representation. In this model each element has positive aspects and negative aspects and …