Monday, April 18, 2005
Susan Pace Hamill (Alabama) has published A Moral Perspective on "Big Business" Fair Share of America's Tax Burden, 1 Univ. St. Thomas L.J. 857 (2004). Here is the abstract:
This article applies the ethical frameworks of utilitarian ethics, egoism and virtue ethics to the questions of whether progressive versus flat tax structures are more fair. This article also examines the economic theory of supply side economics, often cited by proponents of flat and consumption tax structures, as well as the theory of marginal utility, often cited by proponents of progressive tax structures. The article concludes that neither theory offers any reliable scientific information backing up either structure.