Taxes
Inequality in America: Causes and Consequences 309 (Santa Barbara, June, 2021) (Kimberley L. Kinsley and Robert S. Rycroft, editors)
Posted: 9 Aug 2021
Date Written: January 20, 2020
Abstract
This chapter in this book addressing inequality identifies elements of the U.S. income tax laws that contribute to that inequality. While the language of the tax laws is neutral and applies identical rules to all, the distribution of tax burdens among the members of the U.S. populace may not always be even-handed. Some tax rules affect segments of the population disproportionally relative to other segments. Income taxation can increase disparities in wealth by the manner in which it distributes tax burdens and reallocates tax burdens when tax law changes.
Keywords: taxation, inequality
JEL Classification: [H2, J6, K34, K37, K38, N3, N4, P45, P46, O17
Suggested Citation: Suggested Citation
Henry Ordower (Contact Author)
Saint Louis University - School of Law ( email )
100 N. Tucker Blvd.
St. Louis, MO 63101
United States