Taxation and Redistribution: Some Clarifications
Posted: 21 Dec 2007
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Taxation and Redistribution: Some Clarifications
Number of pages: 23
Posted: 21 Aug 2003
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Abstract
This article revisits certain basic features of tax systems as they relate to redistribution. It focuses on how the actual differences between proportional and graduated taxes with regard to redistribution are, in important respects, not what many believe or implicitly assume. The analysis seeks to clarify tax policy debates, including those surrounding classic treatments of progressivity and contemporary flat tax proposals.
Suggested Citation: Suggested Citation
Kaplow, Louis, Taxation and Redistribution: Some Clarifications. Tax Law Review, Vol. 60, No. 2, 2007, Available at SSRN: https://ssrn.com/abstract=1076803
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