A Moral Perspective on 'Big Business' Fair Share of America's Tax Burden

53 Pages Posted: 11 Apr 2005  

Susan Pace Hamill

University of Alabama School of Law

Abstract

This article applies the ethical frameworks of utilitarian ethics, egoism and virtue ethics to the questions of whether progressive versus flat tax structures are more fair. This article also examines the economic theory of supply side economics, often cited by proponents of flat and consumption tax structures, as well as the theory of marginal utility, often cited by proponents of progressive tax structures. The article concludes that neither theory offers any reliable scientific information backing up either structure.

Keywords: tax, tax policy, ethics, flat taxes, progressive taxes, corporate taxes

Suggested Citation

Hamill, Susan Pace, A Moral Perspective on 'Big Business' Fair Share of America's Tax Burden. University of St. Thomas Law Journal, Vol. 1, No. 2, p. 857, 2004. Available at SSRN: https://ssrn.com/abstract=700743

Susan Pace Hamill (Contact Author)

University of Alabama School of Law ( email )

P.O. Box 870382
Tuscaloosa, AL 35487
United States
205-348-5931 (Phone)
205-348-3917 (Fax)

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