Endowment Taxation and Equality of Resources

22 FLORIDA TAX REV. 243 (2018)

70 Pages Posted: 14 Feb 2018 Last revised: 26 Aug 2019

See all articles by Erick Sam

Erick Sam

University of Utah - S.J. Quinney College of Law

Date Written: February 10, 2018


This Article has two primary aims. The first is to provide an in-depth survey of recent legal academic literature on endowment (or ability) taxation, which is a tax on a person’s maximum potential earnings over a given period. This scheme of taxation, which has for some time enjoyed favor as an ideal among economists, has recently gained significant support from tax law scholars as well. The second aim is to demonstrate that a seemingly elegant justification for the endowment tax, which attempts to reconcile the demands of equity and liberty within a certain luck egalitarian framework — Ronald Dworkin’s “equality of resources” — is not ultimately successful. Thus, the firm ness of the endowment tax’s normative foundations remains far from settled.

Keywords: endowment tax, ability tax, tax policy, tax law, law and philosophy, political philosophy, distributive justice, law and economics

Suggested Citation

Sam, Erick, Endowment Taxation and Equality of Resources (February 10, 2018). 22 FLORIDA TAX REV. 243 (2018), Available at SSRN: https://ssrn.com/abstract=3121798 or http://dx.doi.org/10.2139/ssrn.3121798

Erick Sam (Contact Author)

University of Utah - S.J. Quinney College of Law ( email )

383 S. University Street
Salt Lake City, UT 84112-0730
United States

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