Borrowing from Millennials to Pay Boomers: Can Tax Policy Create Sustainable Intergenerational Equity?

46 Pages Posted: 17 Aug 2020

See all articles by Jonathan Barry Forman

Jonathan Barry Forman

University of Oklahoma College of Law

Roberta F. Mann

University of Oregon School of Law

Date Written: June 2020

Abstract

This Article explores the relationship between taxes and inter-generational equity. At the outset, Part I of the Article provides an overview of sustainable inter-generational justice and tax policy. Part II then provides an overview of the U.S. tax system, deficits, and public debt. Part III then considers how taxes can influence the level of resources that are available to future generations, and Part IV considers how taxes can influence the mix of resources that are available to future generations.

Keywords: income tax, inter-gernational justice, budget deficits, externalities, sustainability, economic justice

JEL Classification: D31, D63, H24, H25, H26, H53, H61, H62, H68

Suggested Citation

Forman, Jonathan Barry and Mann, Roberta F., Borrowing from Millennials to Pay Boomers: Can Tax Policy Create Sustainable Intergenerational Equity? (June 2020). Georgia State University Law Review, Vol. 36, No. 3, 2020, Available at SSRN: https://ssrn.com/abstract=3652615

Jonathan Barry Forman (Contact Author)

University of Oklahoma College of Law ( email )

300 Timberdell Road
Norman, OK 73019
United States
405-325-4779 (Phone)
405-325-0389 (Fax)

HOME PAGE: http://www.law.ou.edu/directory/jonathan-forman

Roberta F. Mann

University of Oregon School of Law ( email )

1515 Agate Street
Eugene, OR Oregon 97403
United States
541-346-3854 (Phone)
541-346-1564 (Fax)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
34
Abstract Views
293
PlumX Metrics