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The Luke Effect and Federal Taxation

15 Pages Posted: 6 Apr 2005  

Deborah Schenk

New York University School of Law


Professor Martin J. McMahon, Jr.'s article, The Matthew Effect and Federal Taxation, demonstrates that the rich are getting richer and the poor poorer in the United States, that something must be done to deal with increasing income inequality, and that income tax rates should be more progressive. Increasing tax rates on the super-rich as he suggests, however, will not eliminate these problems by itself. There is no way to decrease income inequality without increasing rate progressivity on a wider range of taxpayers. To do so would be politically problematic, and it therefore seems unlikely that these problems can be solved through the federal tax system.

Keywords: Federal Taxation, inequality

Suggested Citation

Schenk, Deborah, The Luke Effect and Federal Taxation. Boston College Law Review, Vol. 45, p. 1129, 2004. Available at SSRN:

Deborah Schenk (Contact Author)

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States
212-998-6163 (Phone)

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