Paul L. Caron
Dean


Thursday, April 2, 2009

Dodge Presents The Meaning of "Ability to Pay" in Tax System Design Today at Indiana

Joseph M. Dodge (Florida State) presents The Foundation, Role, and Meaning of "Ability to Pay" in Tax System Design at Indiana today as part of its Tax Policy Colloquium Series hosted by Leandra Lederman.  Here is the part of the Introduction:

The concept of “ability to pay” is a substantive tax fairness principle that has a long history in tax theory, but is often dismissed by modern academic commentators as (1) lacking any firm foundation in basic norms (legal or otherwise), and (2) being worthless on account of having no precise meaning. In short, the charge is that the ability-to-pay principle fails both theoretically and practically. This article, the first of two, deals with the theory. The second article deals with the application.

https://taxprof.typepad.com/taxprof_blog/2009/04/dodge-presents-the-meaning-of-ability-to-pay-in-tax-system-design-today-at-indiana-.html

Colloquia, Tax | Permalink

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