53 Pages Posted: 11 Apr 2005
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: 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