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Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity

32 Pages Posted: 23 May 2006  

Richard J. Kovach

University of Akron - School of Law

Abstract

This article is a response to some of the politically aggressive rhetoric contained in a recent symposium issue on tax rates, progressivity, and budget processes published by the Boston College Law Review. The article identifies possible sources of personal and political bias in tax policy scholarship and suggests that scholars should seek neutral, noninflammatory means to analyze the rights and duties of wealthy taxpayers under the Internal Revenue Code.

Keywords: tax, tax policy, IRC

JEL Classification: K1

Suggested Citation

Kovach, Richard J., Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity. Akron Law Review, 2006; U of Akron Legal Studies Research Paper No. 06-10. Available at SSRN: https://ssrn.com/abstract=903531

Richard J. Kovach (Contact Author)

University of Akron - School of Law ( email )

150 University Ave.
Akron, OH 44325-2901
United States

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