Taxation and Redistribution: Some Clarifications

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Taxation and Redistribution: Some Clarifications

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Title: Taxation and Redistribution: Some Clarifications
Author: Kaplow, Louis
Citation: Louis Kaplow, Taxation and Redistribution: Some Clarifications, 60 Tax L. Rev. 57 (2007).
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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.
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