Document Type

Working Paper

Publication Date

4-11-2005

SSRN Discipline

Macroeconomics eJournals; PSN Subject Matter eJournals; Political Economy - Comparative eJournals; LSN Subject Matter eJournals; Tax Law & Policy eJournals; Public Economics eJournals; ERN Subject Matter eJournals; Financial Economics Network; Management Research Network; Economics Research Network; Legal Scholarship Network; PRN Subject Matter eJournals; Microeconomic Theory eJournals; Philosophy Research Network; Political Economy - International eJournals; Law School Research Papers - Legal Studies; MRN Corporate Strategy & Business Policy Network; Law School Research Papers - Public Law & Legal Theory; Political Institutions eJournals; Humanities Network; POL Subject Matter eJournals; Political Science Network

Abstract

This article applies the ethical frameworks of utilitarian ethics egoism and virtue ethics to the questions of whether progressive versus flat tax structures are more fair This article also examines the economic theory of supply side economics often cited by proponents of flat and consumption tax structures as well as the theory of marginal utility often cited by proponents of progressive tax structures The article concludes that neither theory offers any reliable scientific information backing up either structure

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