Tax Fairness and Fairness in Tax Data Reporting

8 Pages Posted: 7 Aug 2012 Last revised: 12 Nov 2013

See all articles by Edward D. Kleinbard

Edward D. Kleinbard

University of Southern California Gould School of Law, Deceased

Date Written: August 8, 2012

Abstract

A recent Wall Street Journal opinion piece alleged that the Congressional Budget Office had demonstrated that the most affluent Americans "pay too much" in federal taxes. This short paper uses that opinion piece as a foil to explain some of the concepts behind Congressional Budget Office analyses, to review the contributions of different fiscal developments to the shift in relative tax burdens from 2007 to 2009, and to argue that the "progressivity" of a tax system is fundamentally an inquiry into relative rather than absolute norms.

Suggested Citation

Kleinbard, Edward D., Tax Fairness and Fairness in Tax Data Reporting (August 8, 2012). USC CLEO Research Paper No. C12-10, USC Law Legal Studies Paper No. 12-16, Available at SSRN: https://ssrn.com/abstract=2125460

Edward D. Kleinbard (Contact Author)

University of Southern California Gould School of Law, Deceased

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