Download This PaperTaxation and Redistribution: Some Clarifications
23 Pages Posted: 21 Aug 2003
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Taxation and Redistribution: Some Clarifications
Taxation and Redistribution: Some Clarifications
Date Written: June 2003
Abstract
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
Louis Kaplow (Contact Author)
Harvard Law School ( email )
1575 Massachusetts Avenue
Cambridge, MA 02138
United States
617-495-4101 (Phone)
617-496-4880 (Fax)
HOME PAGE: http://www.law.harvard.edu/faculty/directory/facdir.php?id=32&show=bibliography
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