Abstract

http://ssrn.com/abstract=700743
 


 



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

Abstract:     
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 taxes

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Date posted: April 11, 2005  

Suggested Citation

Hamill, Susan Pace, A Moral Perspective on 'Big Business' Fair Share of America's Tax Burden. University of St. Thomas Law Journal, Vol. 1, No. 2, p. 857, 2004. Available at SSRN: http://ssrn.com/abstract=700743

Contact Information

Susan Pace Hamill (Contact Author)
University of Alabama School of Law ( email )
P.O. Box 870382
Tuscaloosa, AL 35487
United States
205-348-5931 (Phone)
205-348-3917 (Fax)
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