Tax Policy

Chance, Merit, and Economic Inequality: Rethinking Distributive Justice and the Principle of Desert

This book develops a novel approach to distributive justice by building a theory based on a concept of desert. As a work of applied political theory, it presents a simple but powerful theoretical argument and a detailed proposal to eliminate …

Required reading to understand the tax policy fight

First lesson: the top-heavy tax cuts on the policy agenda today are not the natural outcome of a widely held antipathy to taxation, or an admiration for wealthy people that is sometimes ascribed to the American public. Americans are more willing to pay taxes and are more concerned about economic inequality, than you might think. All of this should lead you to wonder why we’re discussing a tax bill that gives huge breaks to the wealthy and corporations as a part of a budget process proposing large cuts to popular programs.

Taxing Endowment

Writing in 1888, Francis A. Walker, the first president of the American Economic Association, claimed that the ideal tax base was neither wealth, nor income, nor consumption, but rather 'faculty, or native or acquired power of production.' According …

Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems

Murphy and Nagel's critique prevents endorsement of specific tax policies in the name of justice, but invites a different, narrower inquiry: whether a particular tax system (or even tax provision) precludes a just economic arrangement in society. For …

Income Inequality in the United States, 1913 1998

This paper presents new homogeneous series on top shares of income and wages from 1913 to 1998 in the United States using individual tax returns data. Top income and wages shares display a U-shaped pattern over the century. Our series suggest that …

Economic Security Project

It’s time to end poverty and rebuild the middle class in America. We believe cash is an effective way to achieve that.