Three Views of Tax

Introduction: The Traditional View of Tax Traditional tax policy for decades, if not centuries, has been locked in a seemingly all-or-nothing debate between two apparent extremes, income and consumption taxation.[2] In this ongoing war, income tax advocates have carried the banner for liberal egalitarian redistribution[3]─for the cause of taking from the rich and giving to the not-so-rich virtually uncontested.[4] Critical reflection reveals that there are two connected reasons for this…
Robert C. Packard Trustee Chair in Law and Political Science, USC Gould School of Law, Los Angeles, USA
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