A Moral Perspective on 'Big Business' Fair Share of America's Tax Burden
Susan Pace Hamill
University of Alabama School of Law
Alabama Public Law Research Paper
This article applies the ethical frameworks of utilitarian ethics, egoism and virtue ethics to the questions of whether progressive versus flat tax structures are more fair. This article also examines the economic theory of supply side economics, often cited by proponents of flat and consumption tax structures, as well as the theory of marginal utility, often cited by proponents of progressive tax structures. The article concludes that neither theory offers any reliable scientific information backing up either structure.
Number of Pages in PDF File: 53
Keywords: tax, tax policy, ethics, flat taxes, progressive taxes, corporate taxesAccepted Paper Series
Date posted: April 11, 2005
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