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A fundamental objection to tax equity norms: a call for utilitarianism.
National Tax Journal
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December 1, 1995|
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COPYRIGHT 1995 National Tax Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group.
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INTRODUCTION
This paper is concerned with the normative principles that should guide tax policy assessment. The simplest and most studied norm is utilitarianism, which favors whatever regime produces the greatest total utility. However, most tax policy analysts do not embrace utilitarianism, primarily for two reasons.
First, they find utilitarianism to be insufficiently egalitarian. It is true that utilitarianism favors equality, all things being equal, because of decreasing marginal utility of income: redistributing a dollar from the rich to the poor increases ...
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