Taxation and Redistribution: Some Clarifications

Posted: 21 Dec 2007

See all articles by Louis Kaplow

Louis Kaplow

Harvard Law School; National Bureau of Economic Research (NBER)

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Abstract

This article revisits certain basic features of tax systems as they relate to redistribution. It focuses on how the actual differences between proportional and graduated taxes with regard to redistribution are, in important respects, not what many believe or implicitly assume. The analysis seeks to clarify tax policy debates, including those surrounding classic treatments of progressivity and contemporary flat tax proposals.

Suggested Citation

Kaplow, Louis, Taxation and Redistribution: Some Clarifications. Tax Law Review, Vol. 60, No. 2, 2007. Available at SSRN: https://ssrn.com/abstract=1076803

Louis Kaplow (Contact Author)

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