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Taxation and Redistribution: Some Clarifications

23 Pages Posted: 21 Aug 2003  

Louis Kaplow

Harvard Law School; National Bureau of Economic Research (NBER)

Multiple version iconThere are 2 versions of this paper

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

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

Louis Kaplow (Contact Author)

Harvard Law School ( email )

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National Bureau of Economic Research (NBER)

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