23 Pages Posted: 21 Aug 2003
Date Written: June 2003
This essay 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 diverge in important ways from 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.
JEL Classification: D31, D63, H23, H24, H53, K34
Suggested Citation: Suggested Citation
Kaplow, Louis, Taxation and Redistribution: Some Clarifications (June 2003). Harvard Law and Economics Discussion Paper No. 424. Available at SSRN: https://ssrn.com/abstract=437481 or http://dx.doi.org/10.2139/ssrn.437481