TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, January 27, 2006

Hoose on The Conservative Case for Progressive Taxation

HooseMark S. Hoose (Southwestern) has published The Conservative Case for Progressive Taxation, 40 New Eng. L. Rev. 69 (2005).  Here is the abstract:

This article explores whether conservatives, in particular classical or institutional conservatives, should support the radical tax reform currently being promoted by various elements of the Republican party, or should instead support continuation of progressive income taxation. The article looks first at the different types of conservative thought prevalent today, and then briefly reviews both the current progressive income tax system and the various, mostly consumption-tax based, reform proposals. The article then compares the current system and the proposed consumption-based reforms based on the main tenents of classical conservative thought as set forth by Russell Kirk. The article then argues that the progressive income tax is consistent with natural law; that it does not in practice promote a narrowing uniformity or a classeless society (and in fact does promote social peace); and that it does not destroy private property to any significantly greater extent than any other form of taxation. The article concludes by pointing out that tax reform advocates are all tradition-destroying utilitarian economists at heart, and that prudent institutional conservatives should thus resist change and support an institution, our current income tax, that successfully raises revenue and keeps the social peace.

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I am looking for a study that identifies that true cost of government services reedered to the "investor" class, whatever that is.

My questions revolves around what services, exactly, does goverment provide that make it possible for executives and large stockholders to earn large return on investments.

Posted by: Matt | May 8, 2006 5:14:04 PM