Abstract

http://ssrn.com/abstract=903531
 
 

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Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity


Richard J. Kovach


University of Akron - School of Law


Akron Law Review, 2006
U of Akron Legal Studies Research Paper No. 06-10

Abstract:     
This article is a response to some of the politically aggressive rhetoric contained in a recent symposium issue on tax rates, progressivity, and budget processes published by the Boston College Law Review. The article identifies possible sources of personal and political bias in tax policy scholarship and suggests that scholars should seek neutral, noninflammatory means to analyze the rights and duties of wealthy taxpayers under the Internal Revenue Code.

Number of Pages in PDF File: 32

Keywords: tax, tax policy, IRC

JEL Classification: K1

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Date posted: May 23, 2006  

Suggested Citation

Kovach, Richard J., Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity. Akron Law Review, 2006; U of Akron Legal Studies Research Paper No. 06-10. Available at SSRN: http://ssrn.com/abstract=903531

Contact Information

Richard J. Kovach (Contact Author)
University of Akron - School of Law ( email )
150 University Ave.
Akron, OH 44325-2901
United States
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