Fairness in Taxation: Analyses and Perspectives


Terry M. Brooks (Editor)

Series: Economic Issues, Problems and Perspectives
BISAC: BUS064000

While most would agree that taxation should be fair, views as to what constitutes a fair tax vary. Economists and political philosophers since the days of Adam Smith have recognized two broad concepts of fair taxation. One such principle is known as the benefit principle, under which taxes should be levied in proportion to the benefits received from the public sector. Under this principle, it is the government’s job to view taxes as the prices that would prevail in an actual market for the government service.

The second principle is known as the ability to pay principle. This principle focuses only on the tax side of the budget, and views taxation as imposing an aggregate cost that must be apportioned in a manner that taxes those with equal ability to pay equally, and imposes greater burdens on those with greater ability to pay. This book discusses the fairness and tax policies in the U.S., and provides the 2011 distribution of household income and federal taxes.
(Imprint: Nova)

Table of Contents

Table of Contents


Chapter 1
Fairness and Tax Policy
(Joint Committee on Taxation)

Chapter 2
The Distribution of Household Income and Federal Taxes, 2011
(Kevin Perese)

Chapter 3
Statement of Senator Orrin Hatch, Chairman, Senate Finance Committee. Hearing on ”Fairness in Taxation”

Chapter 4
Statement of Dr. Lawrence Lindsey, President and CEO, The Lindsey Group. Hearing on ”Fairness in Taxation”

Chapter 5
Statement of Deroy Murdock, Senior Fellow, Atlas Network. Hearing on ”Fairness in Taxation”

Chapter 6
Testimony of Heather Boushey, Executive Director and Chief Economist, Washington Center for Equitable Growth. Hearing on ”Fairness in Taxation”

Chapter 7
Testimony of Steven Rattner, Chairman, Willett Advisors LLC. Hearing on ”Fairness in Taxation”


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