Taxation and Redistribution: Some Clarifications
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Louis Kaplow, Taxation and Redistribution: Some Clarifications, 60 Tax L. Rev. 57 (2007).Abstract
This essay 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 diverge in important ways from 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.Other Sources
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=437481http://www.law.harvard.edu/programs/olin_center/papers/pdf/424.pdf
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