32 Pages Posted: 23 May 2006
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: 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